AL-AMIN EXPORTS Vs. COMMISSIONER OF CUSTOMS, DAMAN

JUDGEMENT

(1.) AFTER hearing both sides for some time on the applications for the waiver of penalties imposed on all the applicants by the Commissioner of Central Excise, Customs & Service Tax, Daman, we find that the appeals themselves can be heard and disposed, as the issue involved lies in a narrow compass. Hence, after waiving the condition of pre -deposit of amounts involved, we proceed to dispose of the appeals themselves.

(2.) AFTER hearing both sides, we find that the show cause notice No. DRI/SRU/INV -9/2003/Pt. Al -Amin, dated 31 -3 -2005 issued by the office of the Directorate of Revenue Intelligence, Surat, at paragraph 62 reads as under : -

(3.) ACCORDINGLY , without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remit the matter back to the adjudicating authority to reconsider the issue afresh. Needless to state that the adjudicating authority should follow the principles of natural justice, before coming to any conclusion. Stay petitions and appeals disposed of by way of remand.