ORDER
Lajja Ram
1. For hearing their appeal, M/s Birla VXL Ltd. were required to pre-deposit a duty amount of Rs. 73,95569/- and penalty amount of Rs. 7 lakh along with the interest. Shri R. Sudhinder, advocate, submits that it was not correct that the appellants have not filed any reply to the show cause notice and they had also appeared for personal hearing. In the findings, however, the learned adjudicating authority has stated in para 5 as under-
“Neither anybody turned up for personal hearing on 13.10.2000 nor any defence reply has been received. I note that lost of time has elapsed since the notice was issued. I, therefore, proceed to decide the case on merit.”
He submits that the appellants have a good case on merits.
2. After hearing Shri Mewa Singh, SDR, we consider that this matter has to be re-examined by the jurisdictional Commissioner of Customs after affording an opportunity to the appellants to present their case. The reply to the show cause notice has to be taken on record and has to be discussed before coming to a considered view. We, in the facts and circumstances of the case, waive the requirement of pre-deposit and with the consent of both the sides take up the matter for final hearing. In the facts and circumstances of the case, we remand this matter to the jurisdictional Commissioner of Customs who will provide opportunity to the appellants to present their case and then pass speaking appealable order, as per law. The appellants will also cooperate with the adjudicating authority for expeditious disposal. Withe these observations, the appeal is allowed by way of remand. The stay application is also disposed of in the above terms.
(Dictated & pronounced in the open court)
