9911796707
TMI Blog2024 (2) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of principles of natural justice - HELD THAT:- There is a force in the submission of the Learned Counsel made on behalf of the appellant in his synopsis dated 22.11.2023 that there is gross violation of principles of natural justice, in as much as the appellant has not been granted the effective hearing in the matter particularly, when the order was passed after almost two years from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 29.02.2016 passed by Commissioner, Customs, Central Excise and Service Tax, Bharuch. The case of the department is that the appellant, 100% EOU has clandestinely removed finished goods in the guise of (a) Physical Exports (b) Deemed exports against advance licenses and (c) DTA sale to another 100% EOU. 2. The Learned Counsel Shri Willingdon Christian submitted a Synopsis dated 22nd November, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. on 29.02.2006 which is bad in law. He placed reliance on the following judgments:- Shantilal Jain Vs. UOI - 2011 (21) STR 682 (Bom.) Excel Production Audio Visuals Pvt. Ltd. Vs. UOI- 2016 (332) ELT 254 (Bom.) 2.2 He further submitted that the Adjudicating Authority was lacking a jurisdiction in as much as SCN was made answerable to the Surat-II Commissionerate whereas the impugned order was pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case. 3. Shri Tara Praksah, Learned Deputy Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that there is a force in the submission of the Learned Counsel made on behalf of the appellant in his synopsis dated 22.11.2023 that there is gross violatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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