2003 (8) TMI 425

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... All the four appeals are being taken up together as they arise out of the same impugned order passed by the (appeals) vide which he has upheld the order of the original adjudicating authority confiscating the seized sugar under the provisions of Section 113 on the findings of alleged attempt to export the same to Bangladesh. 2. After hearing Shri B.N. Chattopadhyay, ld. Consultant and Shri T.K .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authority but he has not dealt with the same. Accordingly, I set aside the impugned order, remand the matter to the original adjudicating authorities with directions to them to supply the copy of the statement of Shri Agarwal to the appellants and then re-adjudicate the matter. Needless to say that before the decision the appellants would be given an opportunity of hearing in accordance with the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X