9911796707
TMI Blog2014 (11) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, Advocate ORDER Ajay Kumar Mittal, J. 1. This order shall dispose of two appeals bearing CUSAP Nos. 30 and 31 of 2014 as according to the learned counsel for the parties, the issue involved therein is identical. For brevity, the facts are being extracted from CUSAP No. 30 of 2014. 2. CUSAP No. 30 of 2014 has been preferred by the assessee under Section 130 of the Customs Act, 1962 (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... narrated therein are that the assessee imported 226.80 MT of hydrogenated vegetable Oil from Sri Lanka and filed its bill of entry dated 11.7.2007 claiming duty free clearance in terms of notification dated 5.1.2007. The samples were drawn and tested by the authorities. However, the material pertaining to batch Nos. 15 and 18 did not conform to prescribed standard. The appellant took up the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.3.2013 (Annexure A-6), the assessee filed written submissions dated 25.7.2013 (Annexure A-7) before the Tribunal. The Tribunal took the matter on 19.11.2013 on which date the counsel of the assessee appeared and the matter was adjourned to 27.11.2013. On 27.11.2013, the matter could not be heard and next date of hearing was not fixed as the Bench was not available. Thereafter, the matter was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was received by the assessee and the Tribunal decided the appeal exparte. He further submitted that the non-appearance of the counsel was unintentional and grave injustice would be caused to the appellant in case the appeal is not heard on merits. 5. On the other hand, learned counsel for respondent No.1 supported the orders passed by the Tribunal. 6. We have heard learned counsel for the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afide error. 8. In view of the facts and circumstances of the case and in the interest of justice, the orders dated 5.2.2014 (Annexure A-1) as well as order dated 14.7.2014 (Annexure A-2) passed by the Tribunal in both the appeals are set aside. The matter is remanded to the Tribunal to decide the same afresh in accordance with law after affording an opportunity of hearing to the concerned partie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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