https://www.taxtmi.com/caselaws?id=210231 The Tribunal set aside the impugned order, remitting the case for fresh consideration by the adjudicating authority. The Appellant, a 100% EOU, faced allegations of under valuation and mis-declaration of imported goods, with proposed demands of Customs duty and Central Excise duty. The Tribunal criticized the delay in responding to the Show Cause Notice and adjudication without final replies. The Appellant's request for cross-examination was summarily rejected. The Tribunal directed the Appellant to submit a reply before them in a sealed cover, emphasizing the need for a proper opportunity for a personal hearing and fresh consideration of submissions and cross-examination requests by the adjudicating authority. en-us Fri, 24 Jun 2011 00:00:00 +0530 Tue, 24 Apr 2012 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210231 The Tribunal set aside the impugned order, remitting the case for fresh consideration by the adjudicating authority. The Appellant, a 100% EOU, faced allegations of under valuation and mis-declaration of imported goods, with proposed demands of Customs duty and Central Excise duty. The Tribunal criticized the delay in responding to the Show Cause Notice and adjudication without final replies. The Appellant's request for cross-examination was summarily rejected. The Tribunal directed the Appellant to submit a reply before them in a sealed cover, emphasizing the need for a proper opportunity for a personal hearing and fresh consideration of submissions and cross-examination requests by the adjudicating authority. Case-Laws Central Excise Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210231