TMI Blog1993 (1) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bench had given directions to the appellants and the matter was adjourned for today. Shri M. Venkataraman, learned Advocate has appeared today on behalf of the appellants. He pleaded that there was denial of principles of natural justice. He argued that show cause notice was issued on 25-1-1991 which appears on page No, 13 of the paper book and one month was given for filing the reply and the appellants vide letter dated 25-2-1991 had asked for one month extension of time and had asked for certain documents. He argued that the appellant did not receive any reply from the Department for 8 months. However, on 8-11-1991, the appellants had received notice of hearing listing the matter for hearing on 12-11-1991. The letter is dated 31-10-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 lakhs on the firm and Rs. 10 lakhs on Shri K. Bhaskar Rao, Managing Partner of the firm may be dispensed with. He also argued that since there was denial of principles of natural justice, the matter may be remanded to the Collector of Customs having jurisdiction for disposal of the case on merits after giving an opportunity of hearing to the appellants. Shri M.N. Dhar, learned JDR, who has appeared on behalf of the respondent pleaded that the documents asked for by the appellants are not relied upon by the Department. As such, there was no necessity of supplying the copies of the records. He drew attention of the Bench to page No. 132 of the paper book which is internal page 3 of the impugned Order. He also argued that in terms of provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal hearing is desired, it should be indicated in the reply to this Notice. The appellants made a request for extension of time vide letter dated 25-2-1991 which appears on page No. 121 of the paper book and last para of the same is reproduced below:- As we require the remaining documents also in all sheets to enable us to prepare our defence, we request that the copies of the same may please be sent to us at an early date and oblige. In the alternative, the documents in original recovered from us which are not relied upon in the Show Cause Notice may be returned to us as these are required for our defence. We shall submit our reply to the show cause notice after receipt of the same. We would also request that we may be given one mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lines was issued on 5-12-1991 which appears on page No. 126 of the paper book and received by the appellants on 10-12-1991 listing the matter for 12-12-1991. The appellants again requested for adjournment by telegram as well as letter as per page Nos. 127 and 128 of the paper book. Relevant portion from internal page No. 132 of the paper book is reproduced below:- No defence reply was submitted by the party till Oct., 1991 in spite of the fact that the show cause notice was issued in Jan., 1991 and the time permitted to file reply in terms of para 11 of the show cause notice was 30 days from the receipt of the show cause notice. Accordingly, in terms of Sec. 124(c), personal hearing was fixed on 12-11-1991. The party sought adjournment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , only two days were given for appearance at New Delhi whereas the residence of the appellants is at Hyderabad. Accordingly, we are of the view that there was denial of principles of natural justice. Accordingly, we dispense with the pre-deposit of the duty and penalty amount on the firm M/s. B.L.V. Hatcheries and Shri K. Bhaskar Rao. This dispensation of amounts is being done only en the basis of denial of principles of natural justice. During the course of arguments, the learned Advocate had made prayer for the remand of the matter to the Collector of Customs having jurisdiction. Shri Dhar, learned JDR had stated that in case the Bench pleases to dispense with the pre-deposit of the demand of duty and penalty amounts, he has got no object ..... X X X X Extracts X X X X X X X X Extracts X X X X
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