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TMI Blog2018 (5) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... llant (s) Shri Hardik Modh, Advocate For Respondent (s) Shri S.N Gohil, Authorised Representative Per: D.M. Misra These are applications seeking early hearing of the appeals. 2. After hearing both sides for some time, we find that the appeal itself can be disposed of at this stage. Hence, after allowing the early hearing of Appeals, with consent of both sides, appeals are taken up for dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid letter dated 1.3.2017, the present appeal has been filed, He submits that the said communication be considered as an order as held by Larger Bench of this Tribunal in the case of IOL Ltd Vs, Collector of Customs-1992 (58) ELT 477 (Tri). 4. Per contra, the learned AR for the Revenue submits that show-cause notice was issued on 29.9.2006 raising various allegations against the appellant. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms - 2016 (337) ELT 228 (Guj.). 5. Heard both sides and perused the records. 6. We find that the learned Commissioner in the process of adjudication, replying to the appellant's -letter dated 13.2.2017 directed them to appear before him for personal hearing; in para 2 of the said letter, it is communicated that the order of Hon'ble Delhi High Court may not be applicable to the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where under the DRI officer has been held to be "proper officer" for issuing show cause Notice prior to 2011. 7. Thus, any direction to stall the proceeding, before the adjudicating authority, by setting aside the communication to appear for personal hearing, in our opinion, would not be appropriate and contrary to justice as the learned adjudicating authority is well within its jurisdiction and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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