2015 (9) TMI 1132

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..... resentative Per: P.K. Das After hearing both the sides and on perusal of the records, we find that the Adjudicating Authority imposed redemption fine and penalty on the ground that the imported goods were not covered by the licence. 2. The Learned Advocate fairly submits that they waived the requirement of the issue of Show Cause Notice. But, they have filed representation with various document .....

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..... e given an opportunity to represent their case before the Adjudicating Authority in the interest of Justice. 3. In view of the above discussion, we set-aside the impugned order. The matter is remanded to the Adjudicating Authority to decide afresh after considering the submission of the appellant. Needless to say, the Adjudicating Authority shall give a reasonable opportunity of hearing before pa .....

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