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of <h1>Tribunal orders remand for fair hearing in duty evasion case, emphasizing natural justice.</h1> The Tribunal found a denial of natural justice in a case involving duty evasion allegations and clandestine removal of goods. The appellants were denied ... Natural justice - Cross-examination - Demand Issues: Denial of natural justice, evasion of duty, clandestine removal of goods, cross-examination, relevant documents, octroi free passes, Show Cause Notice, duty evasion allegations, remand order.In this case, the appellants raised a preliminary objection regarding the denial of natural justice by the lower authorities. The appellants were accused of duty evasion and clandestine removal of goods based on octroi free passes allegedly related to their goods. The appellants denied all charges and claimed that the octroi free passes were prepared by octroi agents, not by them. However, the Commissioner confirmed the demand based on the mention of the appellant's name in the octroi free passes. The appellants requested cross-examination of relevant personnel involved in preparing the passes and copies of specific documents, which were not provided without reason. The demand was primarily based on 202 octroi free passes, but discrepancies were noted in the classification of fabrics and the basis for valuation in the Show Cause Notice.The Tribunal found a denial of natural justice as cross-examination and access to essential documents were denied without justification. The Commissioner's reliance on certain documents without allowing cross-examination of relevant personnel was deemed unfair. Therefore, without delving into the merits of the case, the Tribunal remanded the matter back to the Commissioner. The Commissioner was directed to provide copies of specific documents, allow cross-examination of involved individuals, and hear the appellants' submissions before issuing a reasoned order. Ultimately, the appeal was allowed by way of remand, emphasizing the importance of upholding principles of natural justice in the adjudication process.
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