2002 (8) TMI 614

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....r Consultancy, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  M/s. Radheshyam Exports P. Ltd. filed four shipping bills under claim for drawback declaring the value of T-shirts to be exported as Rs. 295/- per piece. The drawback claimed per piece was Rs. 42.77/-. On examination of the goods, DRI officers were of the opinion th....

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....owing observations :- "12. In this case show cause notice was issued on 18-2-2002. No written reply has been filed by the noticees up to August, 2001. Personal hearing was fixed on 9-3-2001, 27-4-2001 and 8-8-2001. Noticees have been always requesting time to file reply or/and another date for personal hearing. They are requesting time to prepare themselves for filing reply that too after ....

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....er of the pre-deposits of the penalties imposed upon them. 4. We have heard Shri S.D. Nankani for S/Shri Iqbal Mehra and Kiran Vohra and have heard Shri M.L. Grover for M/s. Radheyshyam Exports P. Ltd., S/Shri Shilpesh Sawant and Sandeep Naik. 5. On hearing the both Counsels on merits and other related aspects we find that on a point of Law, it appears that the appeals themselves c....

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....ipt, the intimation for personal hearing and replies of the three applicants. In view of these documents, we find that the Commissioner's observation was wrong. The acknowledgement receipt also shows that it was not received by the Office of the Commissioner who ultimately passed the order. 7. We, therefore, hold that in passing this order the Commissioner had denied the benefit of natural....