2003 (12) TMI 472

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..... Having examined the records and heard both the sides, I am of the view that the appeals require to be finally disposed of at this stage. Accordingly, after granting waiver of pre-deposit and stay of recovery in respect of the penalty amounts, I proceed to deal with the appeals. 2. The Counsel for the appellants submits that the impugned order of the Commissioner was passed in violation of the p .....

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..... justice. Both the sides have also addressed the merits of the case. 4. I have carefully examined the records and the submissions. It appears that one Shri Subba Reddy, a DRI officer had been cross-examined by the Counsel for the present appellants some time in the year 2000 and that the Counsel had requested for a copy of his deposition. The impugned order is silent on this aspect, nor does it .....

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..... tice of hearing for the said date was given to the appellants. The Commissioner is bound to comply with the provisions of Section 153 of the Customs Act and ensure service of notice of hearing on the noticees before going ahead with the adjudication of the case. The order of adjudication should also indicate compliance with these legal requirements, which is missing in this case. 5. I have no op .....

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