Judgment:
1. The applicants requested for adjournment. However, on perusal of the facts of the case, we find that the main appeal itself can be taken up for disposal.
2. The Commissioner in the impugned order held that the appellants had contravened the prescription of notification 203/92-Cus. dated 19.5.1992 as amended inasmuch as the input stage credit had been availed of in the manufacture of export products. He observed that the appellants had not filed any reply to the show cause notices nor had they appeared for personal hearing. In his ex parte order, therefore, he confirmed demand of Rs. 37,36,548/-, charged interest thereupon and also imposed penalty of Rs. 1,87,000/- on the appellants. hence the appeal.
3. In the appeal memorandum it is claimed that due reply was filed. It is also claimed that the input stage credit taken was reversed. It is claimed that the bill of entry referred in the show cause notice is not appearing in their DEEC book at all and may not pertain to imports made by them at all. Copies of the interim replies given by them to the show cause notice are appended with the appeal papers.
4. In the light of the submissions, we find that due to lack of communication the replies filed by the importers were not placed before the Commissioner. The ex parte order passed by him therefore does not survive. The appeal is allowed. The proceedings are remitted back to the jurisdictional Commissioner with the direction that he shall direct the importers to appear before him. He shall permit them to place on record the relevant documents and then pass appropriate orders.