ORDER
Archana Wadhwa
1. Duty Rs.25,38,015/- has been confirmed by the Commissioner of Customs (Import), Mumbai and penalty of Rs.1,27,000/- has been imposed on the applicants/appellants on the finding that they had wrongly availed the benefit of Notification No.203/92-Cus dated 19.5.92.Show-cause Notice dated 29.1.99 issued to the appellants on the above alleged ground was replied to be the appellants vide their letter dated 19th April 1999.It was contended by them that the advance licenses were issued to them under Notification No.204/92 and 20/92 both dated 19.5.92 and not in terms of Notification No.203/92.They also contended that the export obligation has been made by them in strict compliance of the provision of the said Notifications. However, the Commissioner while passing the impugned order has not taken note of the said reply filed by the appellants. The effect personal hearing was also not conducted as the appellants asked for adjournment. As such, the impugned order proceeds on the basis as if the appellants claimed the benefit of Notification No.203/92.In these circumstances, Shri M.N. Biswas, learned Consultant prays for setting aside the impugned order and remanding the matter for fresh adjudication.Shri V.K. Chaturvedi, learned SDR appearing for the Revenue also agrees for the proposal.
2. As there is a basic dispute as regards the availment of Notification in question, we after dispensing with the condition of predeposit of the impugned dues, set aside the order and remand the matter for fresh adjudication. Needless to say that the appellants would be given an opportunity to put forth their case before the adjudicating authority. The appeal is allowed by way of remand. Stay petition also gets disposed.
(Dictated & pronounced in Court)