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TMI Blog2018 (12) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... lant appears to be bona fide as the part of the unit of the appellant was taken over by the Metro Rails and there were disruptions in the business activities of the appellant - In view of these facts, it is deemed appropriate to set aside the orders and remand the matter back to the original authority to pass a fresh order after affording a reasonable opportunity of hearing and after complying wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce bank realization certificate evidencing the receipt of export proceeds, show-cause notice was issued demanding the duty drawback along with interest. Original authority vide their order confirmed the demand of ₹ 2,57,332/- along with interest and penalty of ₹ 26,000/- under Section 117 of the Customs Act, 1962. Aggrieved by the said order, appellant filed appeal before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the factory of the appellant was taken over by the Metro Rails for their project extension. He further submitted that they did not receive the show-cause notice and therefore, they could not file the reply and did not appear for the personal hearing and consequently, the original authority has passed the order ex-parte and they came to know about the ex-parte order when a notice was receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of these facts, I deem it appropriate to set aside the orders and remand the matter back to the original authority to pass a fresh order after affording a reasonable opportunity of hearing and after complying with the principles of natural justice. Consequently, appeal is allowed by way of remand to the original authority to decide the case de novo after taking the reply of the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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