2001 (4) TMI 766

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..... ndent. [Order per : J.H. Joglekar, Member (T)]. On hearing both the sides, the appeal itself was taken up for disposal on granting waiver of Rs. 14,03,150/- confirmed as duty and Rs. 1,40,000/- imposed as penalty. 2. The appellants exported goods manufactured using inputs imported free of duty under Not. No. 203/92. Show cause notice dated 29-1-99 was issued alleging that in the export .....

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..... vailed of the facilities. We find that in view of the change in the Adjudicating Authority, the papers were not perused by the Adjudicating Authority resulting in passing of the order winch was not tenable. The appeal is allowed. The impugned order is set aside. The proceedings are remitted back to the Jurisdictional Commissioner, he is directed to give adequate notice to the present appellants. T .....

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