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2011 (4) TMI 427 - ALLAHABAD HIGH COURTNatural justice - Ex-parte order - Tribunal the impugned order dated 26-11-2008 was passed ex-parte as the notices were not received by the assessee-company but the same were received by the former Manager, whose services were already terminated - This is the violation of the principles of natural justice as per the doctrine of Audi Alterm Partem - Hence, set aside both the impugned orders and the matter back to the Tribunal to decide the appeals filed by the department de novo but by providing reasonable opportunity to the assessee.
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