Customs, Excise and Gold Tribunal - Mumbai
Preet International vs Commr. Of C. Ex. (Appeals) on 18 December, 2002
Equivalent citations: 2003(161)ELT216(TRI-MUMBAI)
ORDER J.H. Joglekar, Member (T)
1. After hearing both sides, we find that the appeal is capable of being decided. Hence after waiving pre-deposit of Rs. 2,60,328/- we proceed to hear and decide the appeal itself with the consent of both sides.
2. The basic issue relates is whether the goods imported by the appellants and declared to be insole sheets for leather footwear were eligible to the benefit of exemption in terms of Notification 11/97 and entry at SI. No. 3 of list 3(A) of the Exim Policy, which covers insoles or midsoles and sheets therefor. It is the finding of the original authority that leather cloth imported by the appellants as seen from the report of the CLRI could not be used as insole sheet for making footwear.
2. Before the Commissioner (Appeals), the appellants raised the plea that the adjudication order was passed by the Assistant Commissioner without hearing them. Although they had been heard by his predecessor, the Assistant Commissioner passed the order without hearing them. It was also claimed that the query sent to the CLRI and the CLRI reports were not made available to them. The Commissioner (Appeals) directed pre-deposit of the entire amount without considering the argument of violation of principles of Natural Justice. In application for modification, the applicant mentioned that copies of the documents relied upon were not furnished to them and also reiterated the plea that order in adjudication was passed without hearing. Modification application also was dismissed and the appeal was dismissed for non-compliance.
4. We have heard both sides. We are satisfied that the principles of Natural Justice have been violated in the present case and hence set aside the impugned order and remand the case to the original adjudicating authority for fresh decision on merits after supplying the query sent to the CLRI and the report of the CLRI on the imported goods. The adjudicating authority shall extend reasonable opportunity of hearing to the appellants before passing fresh orders.
5. The appeal is thus allowed by remand.