2009 (1) TMI 665

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..... JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After hearing both sides, we are of the view that the appeals are fit for summary disposal. Accordingly, after dispensing with pre-deposit, we take up the appeals for disposal. 2. It appears from the records that the appellants had imported raw material under advance licence and cleared the same duty-free under notificati .....

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..... porter liable to penalty. These appeals are directed against the Commissioner s orders. 3. The main grievance raised in these appeals is that no copy of any show-cause notice was served on the appellant and no notice of hearing was issued by the adjudicating authority, whereby natural justice was denied to the appellants. Having regard to this grievance, we wanted to see the original file and th .....

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..... e relevant show-cause notices (along with relied upon documents, if any) and to get them duly served on the noticee. Thereafter, due process of law shall be undertaken and the cases adjudicated upon in accordance with law and the principles of natural justice. Contextually, the ld. Counsel undertakes that any notice so issued by the Commissioner to the party s original address will be honoured and .....

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