2013 (1) TMI 669

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....med in appeal by the Joint Secretary to the Government of India in the Ministry of Commerce and Industry being the Appellate Authority on 8 September 2010. 2. The principal challenge is that though the notice to show cause dated 10 August 2004 was issued on the basis of the report submitted by the Office of the Commissioner of Central Excise and Customs, Nagpur, that report was not supplied in spite of a demand and hence, there has been a breach of the principles of natural justice. 3. The notice to show cause expressly refers to the report of the Commissionerate of Central Excise and Customs, Nagpur in the following terms :     "This Show Cause Notice is issued on the basis of the report submitted by the Office of t....

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....rvation is as follows:     "I have carefully considered the facts of the case and I have also gone through records of the unit and found the unit guilty of violating the provisions para 6.8(b) of FT/Exim Policy by effecting DTA sale without obtaining the prior permission of the Development Commissioner, SEEPZ SEZ. It is also proved beyond doubt that the unit has fraudulently filed the DBK claim and obtained the duty draw back of Rs.88.33 lakhs." The Appellate Authority has similarly disposed of the entire appeal with only the following discussion:     "The Committee enquired from the firm whether they have complied with the orders of Appellate Committee dated 20.07.2010 directing the firm to submit its....