2000 (6) TMI 655

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....he Respondent. [Order]. - To get this appeal heard, appellants are required to predeposit Rs. 50,000/- of penalty imposed by Order-in-Original and confirmed by Order-in-Appeal Nos. 4&5/2000(Cus)(M) dt. 27-3-2000 regarding import of steel which were held by department to have been misdeclared as CRGO cut sheets. 2. Ld. Advocate submits that while it is true that the show cause notice ....

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....accepted by this Tribunal in their Final Order No. 695/2000, dated 25-5-2000 in the case of S.M.M. Steel Re-Rolling Mills (P) Ltd. v. Commissioner [2001 (130) E.L.T. 897 (Tribunal)] and the matter had been remanded to the original authority for readjudication after giving copy of the technical opinion of the TNEB officials. 3. Heard ld. DR who reiterates and submits that once the SCN was w....

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....e year earlier for assessing the nature of the imported goods without giving effective opportunity to the appellants to have submitted their representation in the matter. Therefore, we find that the orders impugned have not properly followed the principles of natural justice. In view of this, we set aside the order impugned and the attendant order-in-original and remand the matter to original auth....