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2015 (4) TMI 421 - KARNATAKA HIGH COURTImposition of penalty - Bar of limitation - Revenue contends that CESTAT was not justified in remanding the matter providing an opportunity to the respondent to cross-examine the witnesses - Held that:- Appellant has vehemently contended that the CESTAT was not justified in doing so, on giving our consideration to that aspect of the matter, we are of the opinion that in the circumstance where an opportunity is granted to the respondent, if the respondent establishes that the notice/orders had not been served, all that would flow is that the appellate authority would have to thereafter consider the appeal on its merit rather than dismissing it for delay. On the other hand, even after an opportunity for cross-examination, if the appellate authority finds that the notice/orders served was in accordance with law and the mahazar was drawn as per the procedure, the appellate Tribunal would only reiterate its consideration based on the evidence that would be available. - no reasons to interfere with the order impugned herein. - Decided against Revenue.
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