2001 (4) TMI 427

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....nt. Shri A.K. Jain, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  On hearing Shri S.R. Narayanan, Consultant for the applicants and Shri A.K. Jain, JDR for the Revenue, we find that in view of the availability of a Larger Bench judgement on this issue, the appeal itself could be taken up for disposal. This was done. 2. The Commissioner of Customs(G) vid....

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....led by M/s. Freightwings and Travels Ltd. the same bench had referred the matter to the Larger Bench among other issues to examine the legality of the cited order. The Larger Bench of the Tribunal did not agree with the finding that for action under Regulation 21(2), the issue of the show cause notice was necessary but observed that the minimal fairness of a post-decisional hearing must be granted....