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Issues involved: Condonation of delay in filing appeals, waiver of predeposit, violation of principles of natural justice regarding cross-examination of a Scientist from National Metallurgical Laboratory.
The judgment addresses the condonation of delay in filing appeals by the appellants-company and its Managing Director, allowing the applications based on the explanation provided in the affidavit that the delay was due to shifting their office. Regarding the waiver of predeposit, after considering both sides and noting the main grievance of the appellants regarding the violation of principles of natural justice, the main appeals were taken up for disposal at this stage after granting a stay. The appellants had requested cross-examination of the Scientist from the National Metallurgical Laboratory who opined that the imported goods were different from what was declared. Despite repeated requests for cross-examination and multiple adjournments, the Commissioner rejected the request without informing the appellants. The judgment found this decision to be a contravention of the principles of natural justice, setting aside the impugned order and remitting the case for a fresh decision to be made by the jurisdictional Commissioner after providing a reasonable opportunity for the appellants to be heard in their defense. Ultimately, the appeals were allowed by way of remand, emphasizing the importance of upholding principles of natural justice in the adjudication process.
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