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TMI Blog2019 (12) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner was supposed to only establish that the ATF supplied is amount to export or otherwise. So, the same can be established not only on the basis of ARE-3 but on the basis of other documents - there is a violation of principle of natural justice in passing the de novo order. Appellant may be supplied the letter/report given by the Assistant Commissioner and also an opportunity of personal hearing for making any additional submission, if required. Thereafter, a reasoned order may be passed - The appeal is allowed by way of remand to the Adjudicating Authority. - Excise Appeal No. 11815 of 2013-DB - A/11959/2019 - Dated:- 1-10-2019 - HON BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON BLE MEMBER (TECHNICAL), MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted his reply vide letter Fno. V/SCN/D-IV/IOCL/79/05/Pt.I dated 20/02/2013. According to such letter, appellant has not submitted any further evidence regarding re-warehousing of the goods under ARE-3 and any relevant documents in reference to the goods exported/cleared under duty free clearance through ARE-3. He submits that the entire case was denovo adjudicated by the Commissioner in which on the basis of the letter by the Assistant Commissioner, he submits that appellant was not given any opportunity to explain the letter written by the Assistant Commissioner and also to explain the documents already submitted by them. Therefore, the impugned order was passed in violation of principle of natural justice. He submits that on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice in passing the de novo order. Therefore, we set aside the impugned order and remand the matter to the Adjudicating Authority keeping all the issues open. 4.1 Appellant may be supplied the letter/report given by the Assistant Commissioner and also an opportunity of personal hearing for making any additional submission, if required. Thereafter, a reasoned order may be passed. 5. The appeal is allowed by way of remand to the Adjudicating Authority. Since the matter relates to the period, 2004-2005, Adjudicating Authority is expected to pass the order within period of 3 months from the date of this order. (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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