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2019 (5) TMI 1816 - RAJASTHAN HIGH COURTPrinciples of Natural Justice - impugned order decided against the assessee ex parte - it is argued that the respondents were unaware of the revision petition filed by the petitioner, and therefore, if two revision petitions have not been decided together, they cannot be blamed for the same - HELD THAT:- Though the correct address of the petitioner has been given in first page in the order passed in appeal by the appellate authority, but on the last page of the said order, the old address of the petitioner has been mentioned. Thus, it appears that the notices of revision petition, if at all, issued were not sent on the correct address of the petitioner. Another important aspect of the matter is that the petitioner has also challenged the same order passed by the Commissioner, Customs Central Excise (Appeals), Jaipur dated 23-2-2015 before the same revisional authority. This is substantiated from the notice of hearing received by the communication dated 13-12-2017 received by the petitioner informing that his revision petition has been accepted and listed wherein on the top of the said letter reference number was mentioned - The revisional authority was therefore, required to decide both the revision petitions together after notice to petitioner on his correct address. Matter remanded back to the revisional authority for clubbing the revision Petitions filed by the assessee - petition allowed by way of remand.
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