2014 (11) TMI 301

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.... For the Respondent : Mr. Sukhdev Sharma, Advocate ORDER Ajay Kumar Mittal, J. 1. This order shall dispose of two appeals bearing CUSAP Nos. 30 and 31 of 2014 as according to the learned counsel for the parties, the issue involved therein is identical. For brevity, the facts are being extracted from CUSAP No. 30 of 2014. 2. CUSAP No. 30 of 2014 has been preferred by the assessee under....

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....necessary for adjudication of the present appeal as narrated therein are that the assessee imported 226.80 MT of hydrogenated vegetable Oil from Sri Lanka and filed its bill of entry dated 11.7.2007 claiming duty free clearance in terms of notification dated 5.1.2007. The samples were drawn and tested by the authorities. However, the material pertaining to batch Nos. 15 and 18 did not conform to p....

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....de the same afresh. In pursuance to the order dated 21.3.2013 (Annexure A-6), the assessee filed written submissions dated 25.7.2013 (Annexure A-7) before the Tribunal. The Tribunal took the matter on 19.11.2013 on which date the counsel of the assessee appeared and the matter was adjourned to 27.11.2013. On 27.11.2013, the matter could not be heard and next date of hearing was not fixed as the Be....

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....sted for hearing on 5.2.2014 of which date, no notice was received by the assessee and the Tribunal decided the appeal exparte. He further submitted that the non-appearance of the counsel was unintentional and grave injustice would be caused to the appellant in case the appeal is not heard on merits. 5. On the other hand, learned counsel for respondent No.1 supported the orders passed by the Tr....