2023 (2) TMI 679

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....PL. 40932/2022 3. The appellant has filed the present appeal impugning an order dated 31.07.2020 passed by the Customs, Excise & Service Tax Appellate Tribunal, whereby the respondent's appeal against the order in original dated 13.02.2019 passed by Commissioner of Customs (Airport & General) was allowed. 4. A reading of the impugned order indicates that respondent's appeal was allowed on the ground that the principles of natural justice have been violated in as much as the relied upon documents had not been provided to respondent and it had not been granted the opportunity to cross-examine the persons whose statements were relied upon. 5. It is also observed that no Show Cause Notice had been issued. 6. Mr. Satish Kumar, learne....

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....nse to the Show Cause Notice dated 30.08.2018 (annexed as part of Annexure R-5 to the counter affidavit filed by the respondent). 12. In the said response, the respondent had inter alia stated as under: "In reference to SB No. 4933845 dated: 17/05/2018 we had received invoice cum packing list from the exporter, the check list was prepared by us and same was sent for approval to the exporter. On receipt of approval the checklist was further submitted to ICEGATE and the shipping bill 4933845 dated 17th May 2018 was generated. Checklist with shipping bill number was sent to the exporter for his reference and shipping instruction was, further, awaited. Copy of the checklist/ invoice/ Email communication re....