- (1.) Heard Mr. Joseph Vellapalli, learned Senior Counsel appearing for the Appellants and Mr. A.S. Chandhiok, learned Additional Solicitor General appearing for the Respondent. While remitting the case back to the Adjudicating Authority for re-quantification of the short-levy of customs duty, by the impugned order, dated 9th September, 2013 292 ELT 336 , the Customs Excise & Service Tax Appellate Tribunal, New Delhi, has issued the following directions: 15. However, we are not in agreement with the amount worked out for short levy of duty for the reason explained in para 5 above. So the matter is being remitted back to the adjudicating authority for re-quantification of short levy on the basis of prices quoted by EMSG to Kemtech in the manner indicated in para 5 above. The penalties also need to be decided afresh in view of the likely reduction in duty liability. The grievance of the Appellants is that by the afore-extracted direction, the Adjudicating Authority is required to re-quantify the short-levy of customs duty on the basis of prices quoted by M/s. Export Management Service Group (EMSG) to M/s. Kemtech, but, at no point of time, the Appellants were confronted with the said information. Learned Senior Counsel for the Appellants, thus, prays that the Adjudicating Authority may be directed to supply copies of all the documents which are likely to be relied upon for the purpose of fresh adjudication in terms of the impugned order, to enable to the Appellants to meet revenue's case.
(2.) Bearing in mind the principles of natural justice, we feel, the prayer made is reasonable. Accordingly, we direct that, while examining the case for the purpose of quantification of short-levy, the Adjudicating Authority shall supply all the documents, on which it proposes to place reliance, to the Appellants. It will be open to the Appellants to furnish their explanation thereon. They would also be permitted to lead additional evidence, in support of their claim. The appeals stand disposed of in the above terms with no order as to costs.;