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2013 (12) TMI 937 - CESTAT MUMBAIViolation of principles of natural justice - Notice of hearing not served - Held that:- on 19-3-2008 hearing took place and it was recorded that the persons whose statements have been recorded and who has been asked to appear on 18-19-3-2008 and had not appeared for the same. Thereafter, it is further recorded that “since the noticees to appear for personal hearing to those persons have been sent by post and the said persons were not present. It is requested that the Presenting Officer to ensure that the notices for hearing to be held on 26-27-3-2008 be served to the persons at their residential addresses, the undersigned would be getting the letter served at their office premises - AR failed to produce the records whether notices of hearing for 26-27-3-2008 was served on the persons or not, as the same is not available in the records, therefore, presumption goes against the Revenue. It is held that notices for the hearing to be held on 26-27-3-2008 were not served on the appellant as directed by the Inquiry Officer - principles of natural justice has been violated, therefore, the inquiry proceedings were held in the back of the appellants and the same are liable to be set aside - Decided in favour of assessee.
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