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2016 (8) TMI 800 - CESTAT NEW DELHI

2016 (8) TMI 800 - CESTAT NEW DELHI - 2016 (341) E.L.T. 319 (Tri. - Del.) - Request for supply of non-RUD before adjudication of the dispute - principles of natural justice - Held that: - the request of the appellant for supply of the non-RUDs has not been considered favorably by the adjudicating authority and no reasons have been assigned for such non-acceptance. Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant for proper adjudication of the ma .....

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, C/50040/2016/CU[SM] - Final Order No. 52591-52594/2016 - Dated:- 14-7-2016 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Dr. G.K. Sarkar, Advocate Present for the Respondent : Shri Dharam Singh, D.R. ORDER Feeling aggrieved with the record of personal hearing held on 29.10.2015 in the chamber of the Principal Commissioner (Import), the appellant has preferred appeal before this Tribunal. 2. The grievance of the appellant is that the views of Principal Commissioner (Adjudica .....

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to whether record of personal hearing can be considered as an order for filing appeal before the Tribunal in terms of Section 129 A of the Customs Act, 1962 , Dr. G.K. Sarkar, Id. Advocate submits that in an identical situation, the Division Bench of the Bombay Tribunal has entertained the appeal in the case of Swiber Offshore Construction Pvt. Ltd. Vs. Commissioner of Customs, Kandla reported in 2014 (301) ELT 119 (Tri.-Admd.). Since the Division Bench of the Tribunal has entertained the appeal .....

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