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2014 (2) TMI 15 - CESTAT KOLKATAMaintability of appeal - Whether assessee was party on apeeal proceedings or not - Vilation of principal of natural justice - Held that:- he applicant was party to the joint examination carried out by SIB. They were made party in writ petition filed before Hon’ble High Court at Calcutta and Hon’ble High Court at Kolkata directed Adjudicating Authority to expedite the case Commissioner (Appeals) had decided the case without affording the applicant an opportunity of hearing. This is a gross violation of the principles of natural justice in view of the Hon’ble High Court’s decision directing the adjudicating authority to give an opportunity of hearing to the applicant, the direction does not end there but equally applicable to the Appeal proceeding also. Therefore it was incumbent upon learned Commissioner (Appeals) to give a reasonable opportunity of hearing to the applicant before passing any order which adversely affect the interest of the applicant. In these circumstances and following the Hon’ble Kolkata High Court’s decision, we set aside the order-in-appeal and remand the case to the learned Commissioner for deciding the issue afresh, after hearing the applicant - Decided in favour of assessee.
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