TMI Blog2013 (7) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT Per : Mr. M.V. Ravindaran; When this stay petition was taken up for disposal, we find that the main contention of the appellant through his counsel is that they have been visited with penalty under the provisions of Section 112(a) of the Customs Act, 1962 without serving a copy of notice and their defence. 2. Heard both sides and perused the record. 3. Since the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his submission that the appellant be given opportunity to reply the show cause notice and also for defending the case before the authorities and that the appellant has got a strong case on merits. 5. On perusal of the records and perusal of the show cause notice, we find that the show cause notice does indicate the appellant as one of the noticee and address is mentioned as Proprietor of M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved the notice and was denied the opportunity to defend the case before the adjudicating authority. We also find strong force in the contentions raised by the learned counsel that no penalty can be imposed on the individual without being served the show cause notice and heard in the matter. In our view, without serving and considering the reply on allegations made in the said show cause notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter for conclusion after following the principles of natural justice. 7. We make it clear that we have not recorded any opinion on the merits of the case and kept all the issues open for the adjudicating authority to come to a conclusion in this remand proceeding. Stay petition and appeal disposed of by way of remand as indicated herein above. (Dictated and pronounced in the Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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