2008 (7) TMI 177

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....the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. Common issue is involved, therefore, appeals are being taken up together. 2. The Commissioner by impugned order rejected the request of the appellant for relaxation of provisions of Rule 12(l)(a) of the Customs and Central Excise Duties(Drawback) Rules, 1995. 3. The appell....

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....easons to be recorded, exempts such exporter from provision of this clause. 5. The only contention of the appellant is that before passing the impugned orders, no opportunity of hearing to explain the reasons for not making the claim under drawback at the time of export has been granted to the appellant. Therefore, the impugned order is passed in violation to the principle of natural justice. ....