2015 (12) TMI 719

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.... Gururaj, Advocate, for the Appellant. Smt. Sridevi, Advocate & Ms. Indira Sisupal, AC (AR), for the Respondent. ORDER [Order per : P.K. Das, Member (J)]. - All the appeals are arising out of a common order and therefore all are taken up for disposal. After hearing both sides at length, we find that the appeals may be decided at the stage of stay petition hearing and therefore after dispo....

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....importers were indulging in misuse of Target Plus Scheme by obtaining licence under the said scheme, which was cancelled by the DGFT. By the impugned order, the adjudicating authority confirmed the demand of duty as per Annexure-I to the show cause notice and has also imposed penalty on various persons, who are appellants before us. 4. The learned counsel Shri B.N. Gururaj appearing on beh....

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....ere heard by one Commissioner and the adjudication order was passed by another Commissioner, which is clear violation of principles of natural justice and hence the impugned order cannot be sustained on this ground alone. 6. The essence of justice is required that a person, who is passing the order must hear the party before him, enabling them to present their case and view, which was not ....