2007 (12) TMI 508

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....P.G. Chacko, Hon'ble Member (Judicial) and Shri P. Karthikeyan, Hon'ble Member (Technical) Shri K. Jayachandran, Adv., for the appellant Shri K. Balasubramanim, Adv Dr. Nitish Birdi, SDR for the Respondent. JUDGEMENT Per P.G. CHACKO In the impugned order, ld. Commissioner of Customs demanded duty of over Rs. 2.9 crores from M/s. Thirven Steels (P) Ltd, one of the appellants, by deny....

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.... said para reads as under:- 9. As requested earlier, we may be permitted to peruse the relied upon and seized records by the Hon'ble Commissioner of Customs, Chennai. The permission may kindly be intimated to us so that we can send our authorized representatives to peruse the records and take copies wherever required. In the meantime we may also be supplied with copies or records sought f....

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....y opportunity of being heard personally was not given by the Commissioner. The civil suit was dismissed in January, 2007. The impugned order was passed in March, 2007. In between, no personal hearing was arranged. On a perusal of the impugned order, we note that personal hearings were arranged on several occasions during June 2005 to November 2006. Apparently, no personal hearing was arranged afte....