2001 (1) TMI 315

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...., JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].- Since, on careful examination of the records of the case, we find that this matter can be disposed of finally at this stage, we allow the present application for waiver of pre-deposit and proceed to consider and dispose of the appeal itself. 2. The appeal is against order dated 25-8-2000 of the Commissioner of Customs....

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....98 and found shortage of raw materials; that the Revenue, by show cause notice, proposed to recover customs duty on the raw materials so found short, on the ground that such raw materials which were not used for the purpose intended under the notification were not exempt from duty; and that the party was also sought to be penalised. The show cause notice was contested by the party. The learned Com....

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....h the intention of using the same for the manufacture of final products in terms of the aforesaid notification; that the non-utilisation of the raw materials for such manufacture was beyond the control of the appellants; that the appellants are even otherwise entitled to remission of duty in terms of Section 23 of the Customs Act; and that the impugned order is erroneous. He further submits that t....

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....due haste without observing the principles of natural justice. It is pertinent to note that the matter was posted for the first time for hearing on 21-8-2000 and the request for adjournment was the first of its kind. The matter involves high stake. The provisions of the aforesaid notification as well as the relevant provisions of the Act may have to be considered in detail while disposing of a mat....