KEMTECH INTERNATIONAL PVT. LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr. Joseph Vellapalli, learned Senior Counsel appearing for the Appellants and Mr. A.S. Chandhiok, learned Additional Solicitor General appearing for the Respondent. While remitting the case back to the Adjudicating Authority for re-quantification of the short-levy of customs duty, by the impugned order, dated 9th September, 2013 292 ELT 336 , the Customs Excise & Service Tax Appellate Tribunal, New Delhi, has issued the following directions:

(2.) Bearing in mind the principles of natural justice, we feel, the prayer made is reasonable. Accordingly, we direct that, while examining the case for the purpose of quantification of short-levy, the Adjudicating Authority shall supply all the documents, on which it proposes to place reliance, to the Appellants. It will be open to the Appellants to furnish their explanation thereon. They would also be permitted to lead additional evidence, in support of their claim. The appeals stand disposed of in the above terms with no order as to costs.