1992 (4) TMI 131

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....D.R., for the Respondent. [Order per: T.P. Nambiar, Member (J)]. -  The learned Consultant, Shri P.K. Sengupta appeared for the applicant/appellant and the learned J.D.R. Shri B.B. Sarkar for the respondent Collector. Since we are disposing of the appeal itself on a short point of denial of natural justice to the appellant/applicant on the ground that no show cause notice was served on ....

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....fter, a personal hearing notice was served on the appellant on 28-12-1990. The appellant's advocate appeared before the Adjudicating Authority and stated that no show cause notice was received. But the impugned order was passed thereafter. 4. The learned Consultant, Shri Sengupta stated that admittedly the show cause notice was not served on the appellant. The appellant submitted a letter dated....

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....vocate addressed a letter to the Superintendent of Customs (Prev.), Adjudication, dated 25-3-1991 stating that on the day of personal hearing in spite of the fact that he had submitted before him that the show cause notice was not served on the appellant, the matter was heard on the insistence of the Adjudicator and the impugned order was passed. This had violated the principles of natural justice....