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2023 (5) TMI 777 - CESTAT NEW DELHIOpportunity of hearing granted or not - violation of principles of natural justice - HELD THAT:- The respondent/ Commissioner have failed to provide adequate opportunity of hearing to the appellant. No reason have been recorded in the impugned order as to why not a date and time could be fixed after the lunch hours or after 3 p.m. for hearing the Counsel of the appellant, who is usually pre-occupied due to his commitments before the Hon’ble Supreme Court/High Courts. Accordingly, in the interest of justice this appeal is allowed by way of remand to the respondent/ Commissioner (original Adjudicating Authority), to hear the appellant denovo and shall fix the hearing at a mutually suitable time preferably at or after 3 p.m.
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