TMI Blog2012 (5) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the Appellant in person while Section 14A(5) provides that the assessee shall be given an opportunity of being heard in respect of any material gathered on the basis of the Audit and proposed to be utilized in any proceedings under the Act and the Rules made thereunder. The impugned order is, therefore, set aside and the matter is remanded to the original adjudicating authority for de novo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed. 2. Heard both sides. Though the matter is listed for hearing of the stay application, after hearing the matter for some time, we are of the view that appeal itself can be taken up for disposal. Accordingly, requirement of pre-deposit is waived and with the consent of both the sides, the matter is heard for final disposal. 3. Ms. Sukriti Das, learned Advocate, the Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce nor the assessee was not in a position to challenge the procedure adopted by the Department under Section 14A of the Act. Thus, the learned Counsel has urged to accept the appeal and remand the matter back for re-adjudication with the direction to the adjudicating authority to decide the matter afresh after supplying the requisite documents and after giving due opportunity of hearing to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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