1998 (12) TMI 314

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..... [Order per : P.C. Jain, Member (T)]. The applicants herein imported certain goods in June, 1995, part of the goods were allowed clearance and part of the goods were not being cleared by them for financial difficulties. The goods had been lying for about one year and eight months. Thereafter a show cause notice was issued by the Revenue as to why the goods be not seized for having misdec .....

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..... ent ld. Counsel s sickness as also the passing away of his close aunt (pisima). Therefore he submits that the reasons of adjournment was very genuine and the adjournment should have been allowed. But the adjudicating authority did not do so and proceeded to decide the case without affording an adequate opportunity of hearing. Nevertheless, he submits that he does not press the case for remand mere .....

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..... had been delaying the case and therefore the Commissioner had to resort to the ex parte decision on the basis of reply to the show cause notice. He has considered all the pleas made by the appellants in their reply to the show cause notice and he has come to a definite conclusion based on chemical examiner s reports that the goods are not velvet as declared, but are polyester based nylon fabric. T .....

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