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2019 (3) TMI 121 - AT - Money LaunderingOffence under PMLA - Provisional attachment - Held that:- The party may or may not be able to succeed in their relief for quashing the final order, merely on sole ground by stating since the copy of reasons to believe is not served, therefore, the final order be quashed.The proceeding is main factor. In the present appeals, the appellants have requested the ED to supply the copy of reason to believe at least during the pendency of appeals, who refused to accede the request. Thus, the decision referred does not help the case of respondent. This Tribunal at this stage is not deciding the issue of validity of reasons to believe or whether recordal of reasons to believe prior to passing of provisional attachment order separately or along with the PAO or at the stage of issuance of notice under section 8(1). The said issue has already been argued in other appeals, the same would be considered and decided on merit. In the present, the only issue is with regard to supply of copies thereof. Validity of recording may or may not be challenged by the appellants after supplying copies of the same. Thus, it is wrong to allege on behalf of respondent – ED that the said judgement rendered by the Hon‟ble Division Bench of the Delhi High Court in J. Sekar [2018 (1) TMI 535 - DELHI HIGH COURT] cannot be relied upon or not applicable. Unless it is set-aside by the Supreme Court, the same remains effective. The same may not be binding upon the parties. Thus, the said judgement passed by the Division Bench in the case of J. Sekar (Supra) has a binding effect to this Tribunal. During the course of hearing, respondent has produced the photocopy of reason to believe to this Tribunal who also tried to explain that major part of reason to believe are incorporated in the provisional attachment order, therefore, there is no need to supply the copy of reasons to believe to the appellants. Level playing field - The parties in every case are entitled to apply the principles of equal opportunity to address their respective cases on merit before court regardless of any stringent law. A level playing field is concept of fairness where each party has an equal chance to succeed. Under this concept, one party cannot take advantage against other party (who is unheard)in the absence of reasons of allegations and to stop to prove its innocence. Unfairness can never be shown to any party not to know allegations raised against him by any agency/authority/tribunal, otherwise it would be called one sided action. Thus, each party should be given equal chance to succeed, even the party may be on weak wickets. Thus, as considered view that the appellants are entitled to know the allegations against them in the reason to believe and are entitled to challenge the same in accordance with law. Mere denial to supply copy shall be treated as injustice to the parties and curtail the fair defense and trial in the matter. In the present appeals, counsel for the respondent and IO have confirmed before this Tribunal that major part of the reasons to believe are incorporated in order of provisional attachment, then where is the difficulty. Thus, I direct that copy of the reasons to believe be supplied within one week to each of the appellants who shall be entitled to file the response, if any, three weeks thereafter.
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