2008 (9) TMI 797

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....e Respondent. [Order]. - Ld. Counsel Shri Dey submitted that the ld. Authorities below did not give the copy of the Bill of Entry No. 6171 dated 11-7-2006 to produce before the Tribunal for appreciation of case of the appellant Shri Mahendra Kumar Daga who was the bona fide importer of the impugned goods so also the other Appellant. There is nothing on record to show that any other person wa....

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....the Bill of Entry No. 6177 dated 11-7-2006, both the appellants shall have no grievance. Also if they are dealt in accordance with law they shall be rendered justice. Therefore, he prays that if the matter goes back for consideration of enquiry on the Bill of Entry No. 6177 dated 11-7-2006, the litigation shall be reduced and further grievance may not arise. 2. Ld. Departmental Representat....

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....also absent in the appeal order passed by the ld. Commissioner (Appeal). If an order fails to suggest the manner how a transaction can be brought to the fold of law and call the same as illegal the order is certainly to be an order suffering from legal infirmity. Secondly when the case appears to have relevance to the Bill of Entry No. 6177 dated 11-7-2006 bringing the appellant Shri Mahendra Kuma....

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.... 11-7-2006 in respect of both the appellants. If the enquiry is still to spread to any other matter that should be first ascertained to be relevant and should be seen to have covered by Show Cause Notice. Decision should be taken without any extraneous material or circumstances, providing fair opportunity of rebuttal to both the appellants. If such a process is followed, the litigation may come to....