TaxTMI 
TaxTMI 
2007 (6) TMI 464
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....a, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants had imported goods declared as 'buttons for garments' and filed a bill of entry dated 22-12-1995 for its clearance without payment of additional duty of Customs (CVD), claiming the benefit of Notification No. 83/90-C.E. Clearance without payment of CVD was allowed under 'first check' procedure and accordingly....
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.... preferred an appeal to the Commissioner (Appeals) and the latter, after hearing the appellant, dismissed the appeal. The appeal before us is against the appellate Commissioner's decision. 2. After hearing both sides, we note that a prominent grievance of the appellant is that no copy of the examination report, relied on by the lower authorities; was supplied to them. Another contention is....
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.... case, however, the assessee, upon receipt of demand notice after six months from the date of clearance of the goods, asked for a speaking order and attended the personal hearing arranged by the Deputy Commissioner. By such conduct, the appellants were tacitly waving show-cause notice and, therefore, cannot now challenge the impugned proceedings on the ground of no show-cause notice having been is....
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....ded on the copy of bill of entry returned to the assessee. It appears to us that the grievance of the appellants that the order of adjudication was passed without giving them a copy of the examination report is not unfounded. Apparently, the Deputy Commissioner denied natural justice to the assessee. 5. For the reasons noted above, we set aside the orders of both the lower authorities and ....