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Issues:
1. Denial of principles of natural justice due to non-supply of technical opinion by TNEB officials. 2. Violation of principles of natural justice despite waiver of show cause notice. Analysis: 1. The appeal involved a dispute regarding the import of steel, which the department claimed to have been misdeclared as CRGO cut sheets. The appellant argued that the non-supply of the technical opinion by Engineers of Tamil Nadu Electricity Board (TNEB) at the original stage resulted in a denial of principles of natural justice. The Commissioner (Appeals) did not accept this plea, citing the waiver of the show cause notice. However, the Tribunal, in a previous case, held that even if the show cause notice was waived, detailed charges and documents must be explained to the appellants for a meaningful adjudication process. The Tribunal set aside the impugned orders and remanded the matter for readjudication after providing a copy of the technical opinion of TNEB officials. 2. The Tribunal considered the argument that the waiver of the show cause notice did not violate the principles of natural justice since a personal hearing was granted. However, the Tribunal, relying on a previous decision, emphasized the importance of providing an effective opportunity for appellants to submit their representation, especially when technical opinions and past imports were relied upon for assessment. The Tribunal set aside the Order-in-Appeal and the Order-in-Original, remanding the case for de novo adjudication after supplying copies of the TNEB officials' technical opinion and the Bill of Entry used for valuation. In conclusion, the Tribunal allowed the appeal by way of remand, emphasizing the importance of adhering to principles of natural justice, even in cases where show cause notices were waived. The decision highlighted the necessity of providing detailed charges and documents to appellants for a fair adjudication process, especially when technical opinions and past imports are crucial for assessment.
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