2000 (8) TMI 326

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..... spondent. [Order per : Gowri Shankar, Member (T)]. The appellant imported at Bangalore goods such as fire damper, grilles, air volume boxes etc. for setting up air conditioning plant. In the order impugned in this appeal the goods have been classifed in the appeal under heading 84.15 of the Customs Tariff. 2. It is contended by the advocate for the appellant that the notice to show cau .....

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..... dance with the principles of natural justice even though the Tribunal declined to accept the view expressed by the Collector (Appeals) that the fact that the assessee was given opportunity of hearing to explain its case was not sufficient to overcome this objection. Although the Tribunal based its final decision on merits, as also on this issue, the fact remains that it has found such a notice unt .....

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..... otice must be in writing. Therefore, it is not very clear what exactly is explained to the appellant by the Asstt. Commissioner. 4. We accordingly hold that, in absence of a notice in writing proposing classification of the goods under the heading determined by the Asstt. Commissioner, confirmed by the Collector (Appeals), the principles of natural justice had not been applied. On that ground, w .....

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