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2014 (8) TMI 46 - AT - CustomsValidity of order passed - commissioner (Appeals) failed to list the issues or determine the points in dispute - Order neither self-speaking nor reasoned to meet judicial scrutiny - Held that:- On an overall examination of the appellate order, it appears that the respondent was altogether deprived from the process of justice and in absence of recording the arguments and evidence of the respondent, the order cannot be said to be the order passed by application of mind - which is touching the root of the matter and violation of natural justice being patent is incurable at the appellate stage. Therefore, the appeal is remanded to the ld. commissioner (Appeals) to grant fair opportunity of hearing to respondent and upon recording the submissions as well as evidence, the appeal shall be disposed within three months of receipt of this order - Decided in favour of assessee.
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