The assessee Appellant has imported Polyester Bed Cover. There arose a dispute about the classification of the product. The Show Cause Notice was issued seeking to re-classify the goods. After that Personal Hearing was fixed for 19.04.2018. The Appellant assessee pointed out that the personal hearing intimation letter was issued by them only on 20.04.2018 and sought another date for appearing for the Personal Hearing. However, the Adjudicating authority has not granted any further hearing date and has decided the issue ex parte . The Appellant assessee in the grounds of appeal takes the stand that the principles of natural justice were not followed by the Adjudicating authority as no Personal Hearing opportunity was granted to them. 2. The Revenue has filed the present Appeal on the ground that the Adjudicating authority has not imposed the penalty under section 114A. 3. After going through the Appeal filed by the Appellant assessee, we find that though they have sought another date for appearing for the Personal Hearing, their request was not granted and the impugned order was passed ex parte . We see force in their submission that the Adjudicating authority has not followed the principles of natural justice. 4. Therefore, in the interest of justice, we feel that the Appellant assessee should be given an opportunity once again by the Adjudicating authority. Accordingly, we remand the matter to the Adjudicating authority who will follow the principles of natural justice by granting personal hearing and allow the Appellant to make their submission before passing his order. Since the matter pertains to the year 2018, the Adjudicating authority is directed to complete the proceedings within three months from the date of receipt of this communication.
