2008 (12) TMI 565

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.... Respondent. [Order]. -  The only issue in this Appeal is whether natural justice was followed and the report obtained from Central Food Laboratory was confronted to the Appellant for rebuttal. Neither the Order of Adjudication nor the Appellate Order discloses that such a process of justice was followed. It appears from the Appeal folder that original adjudication was completed against....

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....), who allowed the  Review Application filed by the Assistant Commissioner of Customs, Dhubri. After that Review Order was passed by the learned Commissioner (Appeals), the matter was adjudicated by the Assistant Commissioner who imposed a penalty of Rs. 5,000/- (Rupees Five Thousand only) on the Appellant and directed for appropriation of the amount of Rs. 5,813/- (Rupees Five Thousand Eight....

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....ls) was in respect of penalty, but not in respect of refund. 3. Heard both sides and perused the record. 4. The entire process of justice discussed aforesaid is not getting any sanction of law since the Appellate Authority became Review Authority and also set over his own judgment becoming judge of his own cause. Learned Adjudicating Authority should decide the matter afresh withou....