9911796707
TMI Blog2000 (5) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... than as a heavy melting scrap. 3.Ld. Advocate Shri A.K. Jayaraj for the appellants submits that the order impugned and the attendant Order-in-Original suffer from violation of principles of natural justice, because of two reasons :- The reliance by Revenue on a technical opinion of an(a) Engineer of Tamil Nadu Electricity Board (TNEB) as indicated in the orders impugned was done behind their back as copy thereof was not supplied to them even though a request to that effect has been noted in the order at personal hearing stage. The enhancement of valuation of the goods by almost 300%(b) on the basis of a Bill of Entry of June'98 is also violative of principles of natural justice because details of the Bill of Entry was not made availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of 2000 on the basis of the petitioner's submitting the bond for the entire amount and Bank Guarantee for 40% of the amount. Ld. Advocate submits that this was complied with and accordingly the goods were received by the appellant manufacturing factory, and melted in their induction furnace to which effect there is a certificate dated 3-5-2000 issued by the jurisdictional Dy. Commissioner of Central Excise under Notification No. 11/97-Cus., dated 1-3-1997. A copy thereof is on the record on this case at page 36 of the paper book. Ld. Advocate further prays for consideration of the appeal itself as it lies on a short compass and for remand of the matter for reconsideration of these issues to the original authority after giving due opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tionary of the TNEB and also an import made one year earlier for assessing the nature of the imported goods without giving effective opportunity to the appellants to have submitted their representation in the matter. Therefore, we find that the orders impugned have not properly followed the principles of natural justice. In view of this, we set aside the order impugned and the attendant order-in-original and remand the matter to the original authority concerned for a de novo consideration of the matter after following the principles of natural justice by giving a copy of the technical opinion of the official of TNEB relied upon as well as a copy of the Bill of Entry relied upon to enhance the valuation of the goods. Thereafter, an effective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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