9911796707
TMI Blog2004 (11) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... y of documents as already listed in the impugned order was not furnished; (b) the prayer for calling the witnesses for cross-examination was not provided to them; and (c) that the copy of the bond which they are supposed to have executed has not been given to them. 2. We have called for para-wise comments from the Commissioner on the submissions already made by the Counsel on 22-7-2004. The learned SDR filed the para-wise comments on 6-9-2004 and today. 3. We have heard both sides in detail and find that the grievances made by the appellants that there is a violation of Principles of Natural Justice is a justified ground. 4. The appellants had prayed before the original authority for supply of the following documents : - 1. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uing the DEPBs TRAs. 5. It is seen that the allegation made against the appellant is very grave and it is based on the investigation carried out by the Revenue Intelligence and the matter has been referred to CBI and the CBI is seized of the matter. It is the grievance of the appellants that when the matter is still seized before the CBI, the Commissioner ought to have waited for the outcome of the said investigation and then should have proceeded to adjudicate this matter. It is their submission that the conclusion of the CBI s investigation would have strong bearing on the facts of the present case, it is alleged that the departmental officials have furnished the DEPB scrips and appellants took the stand that they had purchased the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner. It is stated by the Additional Commissioner in the para wise comments that the adjudicating authority has passed the order strictly in accordance with the provisions of Customs Law after observing the Principles of Natural Justice. The learned SDR also opposes the prayer made by the Counsel to give direction to the adjudicating authority to wait till the completion of the CBI s enquiry as according to the learned SDR, the CBI enquiry has no bearing on the outcome of the present case as the present case is based on different facts and circumstances. 7. We have carefully considered the submissions made by both sides and have perused the records. The allegation against the appellant is that they have produced a forged DEPB ..... X X X X Extracts X X X X X X X X Extracts X X X X
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