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TMI Blog2008 (8) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : M. Veeraiyan, Member (T)]. - We have heard both sides on the stay petition. 2. The relevant facts, in brief, as submitted by the appellant are as follows : 2.1 The applicant imported Crude Palm Oil for use in the manufacture of soap. The normal Basic Customs Duty was 65% but they have procured the material on payment of 20% Basic Customs Duty. For the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been sold before the closure of the factory in December, 2004. 2.4 On the other hand, the Department has held that the goods imported at concessional rate of duty have been diverted in the local market; the sale of soaps, claimed by the appellant, was found to be bogus as the so called buyers stated that they were not dealing in soap at all; the transport documents relating to clearance show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was violation of principles of natural justice. 5.1 We have carefully looked into the developments in this case carefully. Show cause notice was issued on 29-12-2006. There was request by the appellant for additional time for reply to the show cause notice by their letter dated 5-2-2007 and the time was granted. Personal hearing was fixed on 24-4-2007 and the registered post regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority reasons, as claimed before us, about the serious accident of the son of the Proprietor and the Proprietor himself because of which they could not reply to the show cause notice. We find that sufficient time and opportunities have been given to them for filing reply and several personal hearings granted. If there were genuine grounds from the appellants, we find the same have not been present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply within four weeks from today to the Commissioner. 6.2 Subject to compliance of the above order, we set aside the order of the original authority and direct him to consider the entire matter afresh after affording reasonable opportunity to the appellants. Whatever grievances the appellant has, they are free to raise the same before the Commissioner. We do not express any view on the merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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