9911796707
TMI Blog2011 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. Once such a position exists, this case suggests to be a case for remand to cure defect of violation of natural justice - Therefore, remand the matter to the original Authority to grant fair opportunity of hearing to the Appellant - Confronting the materials on which the enhancement was made and recording the evidence and pleadings, the Authority shall pass appropriate order in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a proper protest was lodged for a hearing. The norms of natural justice have been violated and no order-in-original has been issued. The appellant has suffered due to enhancement of the assessable value. She relies on page No. 22 of the appeal folder to say so that the duty based on the enhanced value was also paid at the time of clearance. This is substantiated by the challan at page 82. Drawing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. 2. Ld. DR, on the other hand, submits that appropriate Adjudication was done when the appellant produced the challan for taking delivery of the goods. The contemporaneous evidence is not germane to the issue. When this is proposition of Revenue, ld. Counsel submits that the material on which enhancement was made are equally not acceptable. 3. Heard the matter for some time and peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter to the original Authority to grant fair opportunity of hearing to the Appellant. Confronting the materials on which the enhancement was made and recording the evidence and pleadings, the Authority shall pass appropriate order in accordance with law. 6. Before parting with this order, we may state that the Authority should also look into the aspect whether the goods imported from the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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