2024 (10) TMI 67

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..... on of principles of natural justice - HELD THAT:- As the Petitioner has not participated and the Adjudicating Authority not considered all documents, the impugned order 26th March 2024 is set aside. The matter is remanded to Respondent No. 2 for denovo consideration. Mr. Raichandani states that on or before 1st October 2024, Petitioner will file a reply to the show cause notice and also attend per .....

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..... ment accepted by a speaking order dated 23rd November 2022 that the same goods would fall under the heading 8421 of Customs Tariff Act, 1975. It is Petitioner s case that this order was also brought to the notice of the Department, when Petitioner s representative s statement was recorded on 18th July 2023. Mr. Raichandani submitted that though in the show cause notice there is a reference to this .....

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..... 31st August 2023, had before him the statement dated 18th July 2023 which he ought to have considered and dealt with in the show cause notice and not merely referred to and leave it. Mr. Mishra in fairness states the statement itself forms a part of the show cause notice and is also relied upon document. Strangely, the show cause notice does not deal with the statement. Atleast at the adjudicatio .....

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