9911796707
TMI Blog2018 (9) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... 's MRP was at Rs. 190/- per 50 kg., bag. There are certain conditions imposed under the notification dated 01.03.2006 for availing the exemption of Counter Veiling Duty (CVD). The petitioner has complied with the conditions and filed for exemption. However, by show cause notice dated 15.07.2015, the respondent called upon the petitioner to show cause as to why the concession availed by him should not be denied and recovery of duty with interest and penalty of the duty with interest and penalty should not be imposed. The petitioner submitted a detailed reply dated 27.10.2015 to the show cause notice. At the time of filing his reply, he was not in a position to explain the documents pertaining to the bill of entries, but, found complete s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 01.03.2006, the petitioner is fully eligible to avail the exemption. The parameters influence the MRP price and in view of the material evidence produced by the petitioner, the demand of differential duty under Section 28 (4) of the Act does not arise at all and penalty cannot be imposed under Section 114 (A) of the Act. 3. As seen above, the appellate authority has rejected the petitioner's appeal on the technical ground of limitation. It is submitted that the relevant documents could not be produced before passing orders and the original authority has also not considered the materials produced before it at the time of passing orders. 4. In such circumstances, the High Court of Gujarat at Ahmedabad [Larger Bench] in the case of Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has passed orders without considering all the bill of entries and complete set of invoices. Now, the petitioner has traced those documents. Therefore, non consideration will lead to failure of justice and gross injustice will be done to the parties. 7. The Hon'ble Supreme Court, in very many cases, has held that instead of rejecting the matter on the ground of technicalities, it shall be seen that substantial justice is done on merits of the matter. Here is the case, there are materials, which should have been considered by the authority, which are now available before the Court. Consideration of these materials evidences may change the cause of the order. Non consideration will cause grave hardship and irreparable hardship to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
