TaxTMI 
TaxTMI 
2004 (11) TMI 342
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....g a copy of documents as already listed in the impugned order was not furnished; (b) the prayer for calling the witnesses for cross-examination was not provided to them; and (c) that the copy of the bond which they are supposed to have executed has not been given to them. 2. We have called for para-wise comments from the Commissioner on the submissions already made by the Counsel on 22-7-2004. The learned SDR filed the para-wise comments on 6-9-2004 and today. 3. We have heard both sides in detail and find that the grievances made by the appellants that there is a violation of Principles of Natural Justice is a justified ground. 4. The appellants had prayed before the original authority for supply of the following document....
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....er, Mumbai 8. Shri G. Ravindranath, Jt. Commissioner, O/o. Director General of Vigilance Customs & Central Excise, Mumbai 9. Shri S.R. Sarkar, Dy. Commissioner of Customs. Nav Seva Port. 10. Shri B.K. Saxena, Assistant Commissioner of Customs, Nav Seva Port 11. Shri R.K. Jain, Deputy Commissioner of Customs, Nav Seva Port 12. And all other officers who are responsible for passing and issuing the DEPBs & TRAs. 5. It is seen that the allegation made against the appellant is very grave and it is based on the investigation carried out by the Revenue Intelligence and the matter has been referr....
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....ssors Pvt. Ltd. v. CCE - 2000 (122) E.L.T. 26 (Raj.) 5. Sunder Ispat Ltd. v. CCE - 2002 (141) E.L.T. 24 (A..P.). The learned Counsel further relies on this Tribunal's judgment rendered in the case of Hetero Drugs v. CCE - 2004 (168) E.L.T. 211 (Tri. - Bang.) and also Zeenath International Supplies and Ors. Ltd. v. CC, Chennai by Final Order No. 296 and 297/2003 dated 28-2-2003 to support his plea. He prays that the adjudicating authority should wait till such time the CBI completes their investigation in the matter. 6. The learned SDR opposes the prayer for remand of the matter in terms of the para wise comments filed by the Commissioner. It is stated by the Additional Commissioner in the para wise comm....