1999 (4) TMI 405

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....nt. Shri C.P. Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeals taken up for disposal with the consent of both sides after waiving the deposits. 2. Three notices were issued to the appellant by M/s. Oil and Natural Gas Commission (ONGC for short) in March, and May, 1995. The notices proposed recovery of duty on pipes imported and cleared free of duty....

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....parently on account of change in the incumbent, noticees were again heard by the Commissioner on 20-1-1998. At the hearing the representative of the appellant before us asked the Commissioner to grant time to file written submissions and was given time till 29-1-1998. The Commissioner passed his orders on the file on 29th January, 1998 in which he observed that no submissions had been filed. The o....

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....te the matter for two and half years after the replies to the notice were received even though the Noticees had been heard. The Commissioner's order was passed more than three weeks after the submissions made by the Advocate for the appellant before us were taken on record. The submissions would have been available before the Commissioner signed the copy of the order which was issued. They ought t....