2011 (11) TMI 278

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....cate Vijay Vora, for Appellant Ms. D.M.Durando, Dy.Commissioner  (A.R) for Respondent This is a case of wrong availment of drawback  scheme by M/s. Santosh Sai Exim Pvt. Ltd. in the export of brass articles and artwares. The weight and  value were mis-declared  in the export documents to claim the higher draw back amounts. The goods were intercepted by the DRI and on exa....

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....missioner of Customs the applicants have filed an appeal along with stay petitions before this Tribunal which was disposed of by way of remand  vide order No. A/200-208/10/CSTB/C-II dated 21.6.2010.  The learned counsel submits that since the issue involved in the present case is the same these appeals need to be admitted in the interest of justice. The learned Counsel Ms. K.R. Pardeshi ....

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....sp; case. He further submitted that personal hearing in this case were given on 9.1.2009 and 16.1.2009 and letters  intimating the personal hearing were issued by the department on 1.1.2009 and 12.1.2009 respectively.  This is on record that both the intimations were received by them after the due date of hearing.  He therefore submits  that the order has been passed in the vio....

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....09 and second letter of personal hearing was issued on 12.1.2009 for the  personal hearing on 16.1.2009. Both these letters were not received by the appellants before the date of personal hearing and were received after the due date. Therefore the appellants were not able to appear before the adjudicating authority to explain their case. I therefore find that this is a fit case  for rema....