TMI Blog2020 (10) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the adjudicating authority. , he has made a determination and have rejected the request for testing of the consignment made by the appellant. Any such determination during the course of adjudication by the adjudicating authority is an order passed by the passed by the adjudicating authority and is within the purview of section 129A(1)(a) against which the appeal lies to this tribunal. The matter needed to be considered in more serious manner and proper reasons to be assigned, because in any judicial/ quasi judicial proceedings, the effected party has the right to lead the evidence in the manner which suits to him best. Any order which is contrary to this basic principle has to be more considered and reasoned. The sentence As re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f above noticee) Shri A S Sahota (Consultant) and Shri Narendra Tarachand Purohit (Proprietor) appeared for the personal hearing today and submitted that requests made in their earlier letter dated 18.09.2019 have not been decided and therefore they have not submitted their final written submission. They were informed that necessary direction has been issued to DRI so as to provide copies of non RUDs in this week. It was also informed to them that within 30 days of receipt of such documents, they should make final submission without any further delay. As regards request for testing, it was informed to them that the same was considered and found to be not acceptable, in view of the fact of the case and evidences placed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c., on various grounds and relying on the various evidences as stated in the show cause notice. Now during the course of personal hearing in the matter adjudicating authority has passed this order, by which they are aggrieved. Since the matter is in case of the live consignment which is still under seizure, and nearly twenty months have elapsed since the goods were imported his request for the early hearing should be considered and allowed. Learned Authorized Representative appearing for the revenue submits that the communication under appeal is not an order and hence the appeal itself is not maintainable. 1.4 Since the matter is in respect of the seized consignment which continue to be in the custody of the department on the date of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority determining the their right to get the goods tested and lead the evidence in the matter the appeal against the same lies to this tribunal. Since this order has been passed without assigning any reason and without application of mind the same needs to be set aside and their request for testing should be allowed so that no prejudice is caused to them in the matter. 2.3 Arguing for the revenue learned Authorized Representative submits that the communication is an internal record made by the adjudicating authority during the course of hearing and cannot be considered as an order against which the appeal is maintainable before this tribunal. Further it is also not forthcoming whether this communication was ever issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng has been held by the Hon ble Apex Court in the case of Saheli Leasing Industries [2010 (253) ELT 705 (SC)], while disposing of the matter against the order of High Court disposing of the other side in a precursory manner. 10. However, the Division Bench in its wisdom thought it fit to dispose of the appeal as under:- Admitted facts are that the appellant has filed return showing loss and the income is also assessed as NIL income . When the return was shown as loss as well as assessment of income is also NIL, no penalty under Section 271 (1) (c) of the Income Tax Act is attracted. No case is made out for admission of the appeal. The appeal stands dismissed at admission stage. Sd/- Judge Sd/- Judge 11. Considering the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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