2013 (7) TMI 1039

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.... Ajay Singh, Advocates For the Respondent : Shri K.N. Joshi, A.R. JUDGMENT Per : Mr. M.V. Ravindaran; When this stay petition was taken up for disposal, we find that the main contention of the appellant through his counsel is that they have been visited with penalty under the provisions of Section 112(a) of the Customs Act, 1962 without serving a copy of notice and their defence. 2.....

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....tial compliance of order in original dated 31.10.2012. It is his submission that the appellant be given opportunity to reply the show cause notice and also for defending the case before the authorities and that the appellant has got a strong case on merits. 5. On perusal of the records and perusal of the show cause notice, we find that the show cause notice does indicate the appellant as one of....

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.... the appellant, we have to hold that the appellant was not served the notice and was denied the opportunity to defend the case before the adjudicating authority. We also find strong force in the contentions raised by the learned counsel that no penalty can be imposed on the individual without being served the show cause notice and heard in the matter. In our view, without serving and considering t....