Dr. D.M. Misra,
1. The Applicants, Sri Chhaliya Srivastava and Sri Vikash Bajoria have filed these Applications seeking waiver of predeposit of penalty of Rs.1.00 crore imposed on each of the Applicants under Section 112 of the Customs Act, 1962.
2. Ld. Advocate for the Applicants submits that the Applicants had not received the complete Show Cause Notice and it was handed over to them only somewhere in August, 2013. It is his submission that due to non-receipt of the complete Notice, the reply to the Show Cause Notice could not be filed. The Order was passed by the ld. Adjudicating Commissioner ex-parte, without hearing them. He submits that this has resulted in violation of principles of natural justice, and since it goes to the very root of the matter, therefore, the impugned Order imposing penalty against the Applicants, cannot be sustained.
3. Ld. Special Counsel for the Revenue has no objection in remanding the case to the Adjudicating Authority for fresh decision, as the Applicants pleaded violation of principles of natural justice.
4. After hearing both sides for some time, we find that the Appeals itself could be disposed of, at this stage. Consequently, with the consent of both sides, the Appeals are taken up for disposal, after waiving the requirement of predeposit.
5. On going through the records, we find that the Appellants were not handed over the complete set of the Show Cause Notice along with relevant documents, to rebut the allegations made in the Show Cause Notice, before passing of the Adjudicating Order. The ld. Advocate for the Appellants fairly admits that now they have been handed over copy of the complete Show Cause Notice along with other relevant documents and could file their reply to the Notice. We are of the view that the Appellants be given a fair opportunity in rebutting the charges leveled against them in the Show Cause Notice. At this stage, the ld. Special Counsel submits that the case has been dragging on for more than five years. Therefore, a time-limit be fixed for re-adjudication of the matter. Consequently, we set aside the impugned Order to the extent of imposition of penalty on the Appellants, and remand the matter for fresh decision on merits. We direct the Appellants to submit their replies to the Show Cause Notice, before the Adjudicating Authority, within three weeks from today. The ld. Commissioner, after receiving the replies to the Show Cause Notice from the Appellants, would decide the issue afresh, within three weeks thereafter. We are of the view that in any case, the entire adjudication proceeding be completed within 12 (twelve) weeks from today. The Appellants are accordingly directed to co-operate with the process of adjudication on merits, without seeking unnecessary and frivolous adjournments. The Appeals are thus allowed by way of remand. Stay Applications disposed of.