TMI Blog2019 (3) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... sefully evaded the opportunities allowed to them to present their case and further opportunities will cause injustice to the Revenue - Appeal dismissed - decided against appellant. - Appeal No. C/319 to 324/2011 - A/85185-85190/2019 - Dated:- 22-1-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri N. Kothud, Advocate for Appellant Mrs. P. Vinitha Sekhar, Jt. Commr. (AR) for Respondent ORDER Per: Dr. D.M. Misra All these appeals are filed against respective orders, since involve common issue, are being heard and taken up together for disposal. 2. This is the second round of litigation before this Tribunal. In the earlier round, this Tribunal has remanded the matter to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnment and would file a reply within one month from the date of receipt of the documents. 3. Pursuant to the order of this Tribunal, correspondence was made with Director General of Foreign Trade (DGFT) regarding the issue of DEPB license, on the basis of which imports were made by the appellants. The relevant letters dated 08.02.2001 and 27.08.2001, which were earlier not handed over to the appellants, the same was issued to the appellants after the order of the Tribunal dated 19.02.2009. Thereafter, the appellants were provided opportunities to appear before the adjudicating authority which were not attended by them and a plea was taken for cross-examination of the officers of the DGFT, who had issued these letters. The denovo orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was issued with the copy of the said letters and the adjudicating authority commencing the de novo proceedings issued notices to the appellants to appear for personal hearing before him. However, the appellants have not appeared before the adjudicating authority violating the order of the Tribunal i.e. not to seek any unnecessary adjournment and also to file reply on receipt of the documents . It is his contention that there was no reason to disbelieve the letters issued by a public authority i.e. DGFT and the appellants failed to bring on record any evidence to doubt the authenticity of the letters issued by the DGFT. In these circumstances, denial of Cross-examination of the officers, who issued the letter in exercise of their public a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th direction of the order of this Tribunal. No doubt reasonable opportunity be allowed to the appellants to attend in person the case and advance their argument, but in the present case, we find that the appellants had purposefully evaded the opportunities allowed to them to present their case and further opportunities will cause injustice to the Revenue. The judgment cited by the learned AR for the Revenue on the decision of Hon'ble Andhra Pradesh High Court in Manidhari Stainless Wire Pvt. Ltd s. case (supra) is squarely applicable to the facts of the present case. 6. In these circumstances, we do not find any reason to interfere with the order of the learned Commissioner (Appeals). Accordingly, the impugned orders are upheld and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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