2000 (11) TMI 830

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..... as, Sr. Advocate and U. Dutta, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Shri B.V. Subba Rao and Shri A.S. Rao, learned Advocates appearing for the Appellants assail the impugned order of the Commissioner of Customs, Calcutta on the point of violation of principle of natural justice. It has been brought to our notice that before passing the impugned order, n .....

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..... Counsel. We find that vide impugned order, the Commissioner has confirmed the huge demand of duty of Rs. 3.35 crore (approx.). It is expected of the adjudicating authority confirming such huge demand against the assessee to adhere to the principles of natural justice and to observe the simple basic principle and grant personal hearing to the Appellant. The grant of personal hearing in any adjudica .....

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..... the Appellants and remand the matter to the Commissioner for de novo adjudication. Needless to say that before taking up the remand proceedings, the Appellants would be given an effective opportunity of personal hearing. The Appellants would also cooperate in this matter. 4. Inasmuch as the dispute relates to importation made in the year 1991, we expect the adjudicating authority to decide the m .....

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