ORDER
S.S. Sekhon, Member (T)
1. After hearing both sides in this matter and considering the facts, we find that this matter can be decided at this stage. Therefore, after waiver of pre-deposit and grant of condonation of delay the following order has been passed.
2. The proceeding were launched against the importers which culminated in the present order impugned before us. From the records it is apparent that the notice sent to the appellant herein, who is a regular importer in the Customs house were received back by the Postal Authorities with the remarks “Not found”. No efforts appear to have been made to serve the same at the known other address. The Commissioner therefore, concluded that such the importer were not found at the known address and proceeded to decide the matter ex-parte after displaying the Show Cause Notice on the notice board. There is a material to show that the impugned order was also dispatched by the Customs department on 16.10.2000 however, there is no material produce to show that this order was exhibited on the notice board. The appellants case is that they are regular importers at the same Custom House and their new address is well known to the department. The plea for condonation of any lapse on their part in interest of justice is made. We condone the lapse on the part of the appellant in not intimating the change in address to the department. After condonation of the delay, we find that the issue in this case is that the liability of the transferee in a DEEC advance licence import case is under consideration of the Larger Bench of this Tribunal. We would therefore set aside the order having condoned the delay and remitt the matter back to the Commissioner, to determine the liability after awaiting the Larger Bench decision on the issue of liability of a transferee. The importers should intimate their changed address to the Commissioner and co-operate in the proceedings initiated.
3. This appeals and application disposed off in above terms.
(Pronounced in Court)