2016 (12) TMI 318

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....one for respondent ORDER Per M. V. Ravindran This appeal is filed by Revenue against order-in-appeal No. 78/2006/MCH/JC/Group VII/05 dated 23.02.2006. 2. None appeared on behalf of the respondent. Heard learned D.R and perused the records. 3. The issue that falls for consideration in this case is regarding classification of the products imported by the respondent. The respondent imp....

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....o imposed penalties. Aggrieved by such order, an appeal was preferred before first appellate authority who after extending an opportunity of hearing, set aside the order-in-original holding that there was no mis-declaration and the demands raised by invoking the extended period is also incorrect. 4. After hearing the submissions made by learned D.R. we find that the case of Revenue has no merit....

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....ding 2508, therefore, no case of suppression, hence it is held that demand issued by the department is time barred. Since, the order in original is liable to be set aside on this ground alone, so there is no need to discuss the issue on merits. However, I would like to mention that appellant has placed on record similar goods i.e. highly activated bleach earth imported by other importers,....

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.... without giving them test report and analysis repot as asked by the appellant. Since, the case was decided without giving them copy of the test report or analysis report without waiting for reply to show-cause notice and without giving them personal hearing, so it is held that order was passed in complete violation of principles of natural justice. In the order it was mentioned that copy of the bi....