Per Archana Wadhwa, Judicial Member - After dispensing with the condition of pre-deposit of duty confirmed against the M/s. Bhagwan Vanaspati Mills and penalties imposed upon various applicants/appellants, we proceed to dispose of the appeals itself inasmuch as we are convinced that the impugned order stands passed by the Commissioner in violation of principles of natural justice.

2. Briefly stated that the facts of the case are that M/s. Bhagwan Vanaspati Mills Ltd. imported Crude Palm Oil at concessional rate of duty in terms of Notification No. 21/2002-Cus. The concessional rate was availed subject to the condition that the imported Crude Palm Oil would be used by the importer as actual user in the manufacture of laundry soap. Detailed procedure stands prescribed in the said notification in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. As per the said Rules an importer is required to obtain a registration from the Asstt. Commissioner of Central Excise having jurisdiction over his factory. Thereafter, an application has to be made indicating the estimated quantity and value of the goods to be imported. The said