https://www.taxtmi.com/caselaws?id=3207 Refusal to examine appeal grounds as "fresh" was contrary to natural justice where the appellant had not been given proper consideration of its defence on a shortage dispute involving duty-free imported polyester film yarn used in export production. The appellate authority's refusal to consider the merits merely because no reply had been filed before the adjudicating authority was unsustainable. The impugned order was set aside and the matter remanded to the original adjudicating authority for reconsideration, with liberty to the appellant to file its defence and be heard. en-us Wed, 16 Jan 2008 00:00:00 +0530 Thu, 19 May 2022 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3207 Refusal to examine appeal grounds as "fresh" was contrary to natural justice where the appellant had not been given proper consideration of its defence on a shortage dispute involving duty-free imported polyester film yarn used in export production. The appellate authority's refusal to consider the merits merely because no reply had been filed before the adjudicating authority was unsustainable. The impugned order was set aside and the matter remanded to the original adjudicating authority for reconsideration, with liberty to the appellant to file its defence and be heard. Case-Laws Central Excise Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3207