1999 (5) TMI 312

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..... a Ram, Member (T)]. -  In this stay application, the appellant, Shri Amit Kumar Saha had prayed for waiving the requirement of pre-deposit of penalty amount of Rs. 3,00,000/- for hearing their appeal filed against the order-in-original dated 31-7-1998 passed by the Commissioner of Customs (Preventive ), West Bengal, Calcutta. 2. Arguing on the stay application, Shri J.K. Srivastava, ld .....

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..... mitted that the facts on record indicated that the appellant was not serious in pursuing the matter and that the request for adjournment was only to delay the matter. 4. We have carefully considered the matter. Today, the matter is listed before us for the disposal of the stay application. 5. We find from the facts on record that the matter was disposed of by the adjudicating authority .....

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..... the appellant. With the consent of both the sides, the matter was taken up for final hearing. 7. As we find that the order had been issued in violation of the principles of natural justice, we remand this matter to the jurisdictional Commissioner of Customs who should pass the speaking appealable order after affording an opportunity to the appellant to present their case. 8. Ld. Advoca .....

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