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2004 (2) TMI 442

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..... Shri O.P. Arora, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. This an application by M/s. Arjun Industries Ltd. for waiver of pre-deposit of Customs duty of Rs. 1,01,03,020/- and penalty of Rs. 10,000/-. 2. Sh. Sameer Jain, learned Advocate, submitted that the applicants, a 100% EOU, had imported capital goods by availing the exemption from payment of duty under Not .....

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..... mmissioner and, thereafter, a second show cause notice had been issued which has resulted into the present impugned order. The learned Advocate also contended that the last personal hearing was fixed by the Commissioner for 17-4-2003; that they had sought the adjournment under their telegram received by the Commissioner on 10-4-2003; that the Commissioner proceeded to pass the order without adjour .....

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..... ing and at that time the applicants had sought the adjournment. 4. We have considered the submissions of both the sides. Prima facie, the applications have made out a strong case in their favour as the impugned order has been passed after more than 5 months of fixing the date of hearing which was sought to be adjourned by the applicants. If the matter had been adjudicated after such a long time, .....

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