TaxTMI 
TaxTMI 
2010 (6) TMI 841
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....rge, Advocate, Shri Anil Balani, Advocate, Mrs K.R. Prdeshi, Advocate, Shri Mayur Shroff, Advocate and Shri Naginlal S Patel, Advocate For the Respondent : by: Shri H.B. Negi, SDR) JUDGEMENT Per: P.G. Chacko 1. In all these applications, the prayer of the appellants is that waiver of pre-deposit and stay of recovery be granted in respect of the dues adjudged against them by the Commissioner in adjudication of the relevant show-cause notice. After examining the records and hearing both sides, we are of the view that the appeals should be summarily disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. It appears from the records that one M/s Santosh Sai Exim Pvt Ltd claimed drawback in excess o....
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....d to them in spite of repeated requests. All the appellants are aggrieved by the fact that no effective opportunity of being personally heard was made available to them. 4. We have heard the learned SDR as well, who has fairly acknowledged the latter grievance raised by the appellants. 5. We find that a larger number of documents were relied upon vide Annexure C to the show-cause notice. The appellant in appeal C/462/09 did not receive copies of 7 documents mentioned at serial Nos 1, 4 to 7, 12 and 16 of Annexure C ibid. In a letter dated 12.3.2008 addressed to the Deputy Director (DRI) with copy endorsed to the Commissioner of Customs, this appellant requested that the copies of the said documents be provided to him and also insp....
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....09 for personal hearing on 09.01.09 was received by him only on 09.01.09, a fact disclosed by the available records. Apparently, this appellant was not able to attend the personal hearing. It further appears that the learned Commissioner had fixed personal hearing in relation to the show-cause notice dated 9.4.07 relating to live consignments, simultaneously with the personal hearings in the present matter. A notice of hearing issued in the live consignments case was mistakenly assumed by the Commissioner to be hearing notice for the present matter and, on this basis, the learned Commissioner noted that the opportunity given to the appellant was also not availed by him. Negation of natural justice to this appellant by way of non-supply of ....
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....gain, in the case of this appellant, there is no rebuttal in the Commissioners order. 9. The appellant in appeal C/466/09 wrote a letter dated 12.1.09 to the Assistant Commissioner saying that the hearing notice for 9.1.09 was received by them only on that date and hence they were not in a position to attend the hearing. 10. The appellant in appeal C/447/09 received relied-upon documents and notice of personal hearing. Their grievance is that, though they turned up before the Commissioner on the appointed day, they were not heard. In order to show that this appellant turned up before the Commissioner, they have produced a copy of the entry pass issued by the Customs House. Though we are not impressed with the submissions made by t....
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....tice for 09.01.09 had been received on that date only and that the next hearing notice for 16.1.09 was received only on 19.1.09 and hence they could not attend any of the hearings. This appellant, however, has no grievance that any relevant document was not given to them. 13. The appellant in appeal C/476/09 has submitted that, though they received the hearing notice for 9.1.09 on 7.1.09, the next hearing notice for 16.1.09 was received late (on 17.1.09 at 5 pm) and hence they could not attend the personal hearing. They also requested for another opportunity of being personally heard in their letter dated 19.1.09, which was sent in reply to the hearing notice dated 12.1.09 for 16.1.09. The learned Counsel for the appellant has not presse....