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Issues involved: Denial of natural justice due to non-service of show-cause notices and lack of hearing opportunity.
The judgment by the Appellate Tribunal CESTAT, MUMBAI pertains to a case where the appellants imported raw material under advance license and cleared it duty-free under notification 203/92-Cus. Subsequently, the department alleged a breach of conditions related to availing input stage credit under the DEEC Scheme. Two separate show-cause notices were issued by the department for duty recovery and penalty imposition. The Commissioner's orders demanding duty, holding goods liable for confiscation, and imposing penalties were challenged in the appeals. The main grievance raised in the appeals was the denial of natural justice as the appellant claimed they were not served with any show-cause notice and were not given a hearing opportunity by the adjudicating authority. Upon examination of the original file, it was found that while copies of the show-cause notices were purportedly dispatched, there was no acknowledgment of receipt. Additionally, the notices for personal hearing were returned undelivered. The Tribunal acknowledged the genuine grievance of the appellant regarding the negation of natural justice and set aside the impugned orders. The appeals were allowed by way of remand, directing the Commissioner to issue copies of the relevant show-cause notices and ensure proper service to the noticee. The cases were to be adjudicated upon in accordance with the law and principles of natural justice, with the appellant's cooperation assured.
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