9911796707
TMI Blog2002 (8) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. M/s. Radheshyam Exports P. Ltd. filed four shipping bills under claim for drawback declaring the value of T-shirts to be exported as Rs. 295/- per piece. The drawback claimed per piece was Rs. 42.77/-. On examination of the goods, DRI officers were of the opinion that the market value was Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In this case show cause notice was issued on 18-2-2002. No written reply has been filed by the noticees up to August, 2001. Personal hearing was fixed on 9-3-2001, 27-4-2001 and 8-8-2001. Noticees have been always requesting time to file reply or/and another date for personal hearing. They are requesting time to prepare themselves for filing reply that too after one and half years. 2. He pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons have filed Appeals and the present applications seeking waiver of the pre-deposits of the penalties imposed upon them. 4. We have heard Shri S.D. Nankani for S/Shri Iqbal Mehra and Kiran Vohra and have heard Shri M.L. Grover for M/s. Radheyshyam Exports P. Ltd., S/Shri Shilpesh Sawant and Sandeep Naik. 5. On hearing the both Counsels on merits and other related aspects we find that on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n disposing of the case. 6. We have seen the receipt, the intimation for personal hearing and replies of the three applicants. In view of these documents, we find that the Commissioner s observation was wrong. The acknowledgement receipt also shows that it was not received by the Office of the Commissioner who ultimately passed the order. 7. We, therefore, hold that in passing this order the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions before him. The Commissioner shall give them adequate time to being heard. Since the interest of both sides are concerned in the case we direct that the Appellants shall make their written submissions to the Adjudicating Authority within one month of receipt of this order and Adjudicating Authority shall hear them and pass appropriate orders within two months. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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