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Issues:
Appeal against Commissioner (Appeals) order remanding matter for re-checking CVD rate on imported goods - Violation of principles of natural justice in passing Adjudication Order - Sustainability of remand order with directions from Commissioner (Appeals). Analysis: The appeal was filed by the Revenue against the order of the Commissioner (Appeals) which remanded the matter back to the Asstt. Commissioner (Customs) with directions to re-check the correct rate of CVD payable on the imported goods. The Commissioner (Appeals) specifically mentioned that if the correct rate is found to be @ 8%, refunds should be sanctioned and not denied on technical grounds. Upon hearing both sides and examining the records, it was observed that the Adjudication Order was issued without adhering to the principles of natural justice. The Adjudicating Authority did not provide a personal hearing or issue a show cause notice. The Learned DR argued that due to this violation, the remand order with directions from the Commissioner (Appeals) cannot be sustained. The Tribunal agreed with this contention, emphasizing that passing an order without following natural justice principles renders it legally flawed. Consequently, the Tribunal modified the impugned order by upholding the remand back to the Adjudicating Authority, but with a crucial directive. The Adjudicating Authority was instructed to conduct fresh proceedings in a de novo manner, ensuring the observance of natural justice principles. The appeal was allowed on these terms, with the Tribunal emphasizing the importance of fair procedures in adjudicating such matters. Therefore, the judgment focused on rectifying the procedural irregularity in the Adjudication Order by emphasizing the significance of natural justice principles. The Tribunal's decision aimed to ensure a fair and just resolution by directing the Adjudicating Authority to re-examine the matter while adhering to the fundamental principles of natural justice.
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