2005 (3) TMI 833

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..... bunal has been delivered by Shri O.P. Nahar, Chairperson. This appeal is filed against adjudication order No. SDE/SKP/111/52/2003 dated 17-7-2003 passed by Special Director, Enforcement Directorate imposing a penalty of Rs. 3,15,00,000 against the appellant for contravention of provisions of sections 8(3) and 8(4) of FERA, 1973 read with paras 7A, 20(i) of the ECM, 1995 read with sections 49(3) an .....

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..... remarks to that effect. In this situation affixation of the SCN or call notice for hearing do not make sense rather it amounts to empty formality. As SCN or call notice was not served upon the appellant so it enjoys as basic tenets of law the right to be heard. The judgment of the Apex Court in Sangfroid Remedies Ltd. v. Union of India [1998] 103 ELT 5 SC is cited in this regard. Further it is arg .....

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..... s clear that SCN had not been served on the appellant and the adjudication order is passed without hearing which can be termed as violation of the principles of natural justice especially when the service of notice was tried on the address where appellant was not available due to change of address. The RBI s letter dated 4-9-2004 does not say that the appellant has not imported the goods in violat .....

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