Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2012 (4) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assed an ex-parte order upheld by first appellate authority without considering their grounds of appeal – though assessee did not have any documents with them when they filed the appeal before the first appellate authority and had proceeded only on the basis of Show Cause Notice and the Order-in-Original the adjudicating authority has erred in confirming the demand without following the principle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Counsel submits that both the orders of lower authorities have violated the principles of natural justice, that he himself had written to the adjudicating authority vide letters dt.24.07.08, 05.08.08, 31.01.09 to grant them the copies of relied upon documents, which would be useful for them to plead their case effectively. It is his submission that instead of granting them the documents, the adjud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he ld.Counsel, under his signature, had sought the copies of RG-1 register, RG 23 A Part I register, Delivery Challans on which the Revenue has relied upon for upholding the charge of clandestine removal on the appellant company and also for penalizing the director of the company. It is also seen that in letter dt.31.1.09, the ld.Counsel, under his signature, has specifically mentioned that withou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hould have been given documents for filing the reply, which incidentally has been recorded by adjudicating authority as not given. 8. Accordingly, the Order-in-Original which has been passed in violation of principles of natural justice and the first appellate authority s order having upheld such an order-in-original, without considering the grounds of appeal regarding violation of principles .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates