1997 (5) TMI 137

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....R, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Ld. Consultant, Shri K. Chatterjee prays for waiver of pre-deposit and stay of recovery of Rs. 75,00,000/- imposed as penalty on the first applicant and of Rs. 1,00,000/- on the second applicant i.e. partner of the first applicant's firm. 2. Briefly stated, facts of the case are as follows :- 3.1 The appellants' fi....

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....roducts whose proprietor is Shri Manoj Kumar does not exist at all being a seller or the manufacturer of the concerned goods. In this respect, ld. consultant has taken a certificate from Calcutta Municipal Corporation according to which there is no such firm by the name of M/s. Bengal Bindi Products at the relevant address i.e. 362A, Rabindra Sarani, Calcutta. 3.3 Ld. Consultant has, there....

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....from both sides. We are in agreement with the ld. Consultant that the impugned order has been passed in violation of principle of natural justice inasmuch as a proper opportunity for hearing has not been given since no ground for adjournment has been given although the Commissioner of Customs has said in the impugned order that the ground for adjournment was not a sound one. Apart from that we als....

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.... far as the appellants`/applicants' case is concerned. 6. In view of foregoing, the matters are remanded to the adjudicating authority for de novo adjudication. Appeals are thus allowed by way of remand by setting aside the impugned order. 7. Since Appeals themselves have been disposed of, Stay Petitions and Miscellaneous Applications also get disposed of. 8. At this stage,....