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2019 (10) TMI 368 - BOMBAY HIGH COURTPrinciples of natural justice - When the Tribunal arrived at the conclusion that the Respondent had been granted hearing before passing the Order by the Commissioner, whether any direction for remand could have been made? - HELD THAT:- The issue is covered in the case of COMMISSIONER OF CUSTOMS & CENTRAL EXCISE GOA AND UNION OF INDIA, AND ORS. VERSUS M/S. TWENTY FIRST CENTURY WIRE RODS LTD., [2019 (8) TMI 1366 - BOMBAY HIGH COURT] where it was held that Setting aside the orders of the Adjudicating Authority and consequent remand on the first ground that in one of the matters, on one of the dates, no adjournment was granted to one of the parties, is in our opinion, is not at all a good ground to set aside the orders of the Adjudicating Authority and to remand the matter for fresh consideration. The common Judgment and Order made by the Tribunal is set aside and the Appeals instituted by the Assessees before the Tribunal are restored for fresh consideration, in accordance with law and on their own merits.
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