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2018 (3) TMI 204 - CESTAT NEW DELHIRectification of mistake - plea that they were never issued notice, nor an opportunity of being heard in person before the decision is taken was missed by the Tribunal before arriving at the decision - Held that: - the proceedings could not have been completed against the present applicant in the manner as done by the Original Authority. To that extent, there is an apparent error in the order of the Tribunal at para 9 of the final order dated 19/09/2017 - The learned Counsel for the applicant only prays for a fair chance to represent their case before the Original Authority so that they can present their side of the defence with all supporting evidence - the matter is remanded back to the Original Authority for a fresh finding after giving adequate opportunity to the appellant to present their side of the case - appeal allowed by way of remand.
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