ALUMINIUM INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) WHEN this application for recalling the order dated 15 -11 -2002 dismissing the stay petition came up for hearing, it is agreed by both sides that the appeal itself can be disposed of. We, therefore, recall the order of stay and grant exemption from pre -deposit.

(2.) THE main issue raised in this appeal is that, the Commissioner of Customs had disposed of the appeal filed by the assessee without giving them an opportunity of hearing. On going through the impugned order, we find that several opportunity were granted to the appellants for hearing, and the hearings were being adjourned at the instance of the appellants to produce certain documents. The learned Counsel appearing on behalf of the appellants submitted that they have not received any notice of hearing for the last date on which the case was posted and decided.

(3.) TAKING into consideration all the facts and circumstances of the case, including the fact that the assessee is a sick industrial unit registered with BIFR, we feel that a further opportunity of hearing be granted to the appellants before the Commissioner of Customs. We accordingly set aside the order impugned and direct the Commissioner of Customs to dispose of the appeal afresh after giving an opportunity of being heard to the appellants. We further direct that the appeal will be posted for hearing on 15th October, 2003. Whatever documents the appellants would like to produce, should be produced on or before that date. With these directions, we allow the appeal by way of remand.