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TMI Blog2015 (2) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... e at Kandla during the relevant period. Appellant did ask the department for providing them the copies of such orders passed by Commissioner on 24.3.2009, which is still pending with the department. In the interest of justice, these matters are required to be remanded back to the adjudicating authority to provide copies of such orders to the appellant and pass suitable speaking orders after affording an opportunity of personal hearing to the appellant. - Matter remanded back - Decided in favour of assessee. - Appeal No. : C/11835-11844/2014 - ORDER No. A/12198-12207/2014 - Dated:- 5-12-2014 - Mr. H.K. Thakur, J. For the Appellant : Shri Paritosh Gupta, Advocate Shri Prashant Patankar, Adv. For the Respondent : Shri Anil Gidwan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked the warehouse license holders to apply for extension of warehoused period in case of ship stores either by a specific order or by a public/ trade notice. He made the bench go through the facts narrated in Para-4 of their appeal memoranda that several file numbers were brought to the notice of the lower authorities where in case of ship stores warehousing period extension matters Commissioner Kandla has opined that NO NEED FOR SHIP STORES. That accordingly appellant was under the bonafide belief that no specific extension application for extending the warehoused ship stores was required under Section 61 (1) of the Customs Act, 1962. 3. Shri Anil Gidwani (AR) appearing on behalf of the Revenue argued that Section 117 of the customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctice could be in vogue at Kandla during the relevant period. Appellant did ask the department for providing them the copies of such orders passed by Commissioner on 24.3.2009, which is still pending with the department. In the interest of justice, these matters are required to be remanded back to the adjudicating authority to provide copies of such orders to the appellant and pass suitable speaking orders after affording an opportunity of personal hearing to the appellant. It is made clear that this bench has not given any opinion on the merits of the case. All the issues raised by the appellant in the present appeals have been kept open for the adjudicating authority to deliberate upon after following the principles of natural justice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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