TaxTMI 
TaxTMI 
2020 (10) TMI 1112
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....cation, DRI, Mumbai. The said communication is reproduced as such below: RECORD OF PERSONAL HEARING Show cause Notice No & Date DRI/MZU/C /INT-45/2019 dated 20.08.2019 Name of Noticee M/s Narendra Tarachand Purohit (Noticee at S No 1 of above SCN) Name and Designation of person attending the personal attending the Personal Hearing Shri A S Sahota (Consultant) Authorised representative of above Noticee Sh Narendra Tarachand Purohit (Proprietor of above noticee) Shri A S Sahota (Consultant) and Shri Narendra Tarachand Purohit (Proprietor) appeared for the personal hearing today and submitted that requests made in their earlier letter dated 18.09.2019 have not been decided and therefore they have not submitted their fin....
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.... custody of the department. In the matter the show cause notice, has been issued proposing the confiscation of the sized goods etc., on various grounds and relying on the various evidences as stated in the show cause notice. Now during the course of personal hearing in the matter adjudicating authority has passed this order, by which they are aggrieved. Since the matter is in case of the live consignment which is still under seizure, and nearly twenty months have elapsed since the goods were imported his request for the early hearing should be considered and allowed. Learned Authorized Representative appearing for the revenue submits that the communication under appeal is not an order and hence the appeal itself is not maintainable. 1.4 ....
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....ut assigning any reason for the same as per the record of personal hearing dated 18.11.2019. Since this record of personal hearing is an order passed by the adjudicating authority determining the their right to get the goods tested and lead the evidence in the matter the appeal against the same lies to this tribunal. • Since this order has been passed without assigning any reason and without application of mind the same needs to be set aside and their request for testing should be allowed so that no prejudice is caused to them in the matter. 2.3 Arguing for the revenue learned Authorized Representative submits that the communication is an internal record made by the adjudicating authority during the course of hearing and can....
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....hority is an order passed by the passed by the adjudicating authority and is within the purview of section 129A(1)(a) against which the appeal lies to this tribunal. 3.4 Following has been held by the Hon'ble Apex Court in the case of Saheli Leasing Industries [2010 (253) ELT 705 (SC)], while disposing of the matter against the order of High Court disposing of the other side in a precursory manner. "10. However, the Division Bench in its wisdom thought it fit to dispose of the appeal as under:- "Admitted facts are that the appellant has filed return showing loss and the income is also assessed as "NIL income". When the return was shown as loss as well as assessment of income is also NIL, no penalty under Section 271 (1) (c) of t....