2024 (9) TMI 472

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....There is no representation on behalf of the respondent. 2. The petitioner is before this Court against the impugned order in Original No.82272/2021 dated 26.03.2021 passed by the respondent, whereby, a demand of Rs. 39,53,575/- has been confirmed against 177 shipping bills as mentioned in table to the aforesaid order, on the ground that the petitioner has not produced relevant bank realization ce....

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....d categorically stated as follows:- "1. We had already submitted the negative statements issued by our banker namely M/s.Corporation Bank, Chennai - 600 014 along with our annexure in originals for the period covering 01.01.2004 to 30.06.2008. The copies of the negative statements issued by the bank and our office (9 seats of half-early statements) along with out covering letter dated 27.09.2010....

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....stoms, Central Excise Duties and Service Tax Drawback Rules, 1995 read with Section 75(1) of the Customs Act, 1962. The petitioner deserves a fresh opportunity of being heard, as the petitioner has change the place of business. 6. Under these circumstances, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law. I....