1999 (4) TMI 419

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..... r the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeals taken up for disposal with the consent of both parties, after waiving deposit. 2. Three notices were issued to the appellant by Kandla Custom House on 8th July, 1998, proposing recovery of duty payable on consignments of aniline oil which had been permitted to be cleared on an advance licence without payment of duty un .....

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..... the hearing on 20th January, 1998, which had been ignored by the Commissioner, is not convincing. The letter seeking adjournment dated 19th January has been signed by Kiran Roadlines, a Custom House Agent. The custom house agent representing the appellant in the export was Chinubhai Kalidas Bros. There is no material before us to indicate that, the relevant time, M/s. Kiran Roadlines was the ag .....

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..... ven months before the order was despatched. The reply contains material having a bearing on the crucial aspect of the case. It should therefore have been taken into consideration before the final order was issued. In these circumstances, we are satisfied that the appellant should be given one more opportunity to present this case before the Commissioner. The Advocate for the appellant says he does .....

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