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2024 (1) TMI 83 - CESTAT NEW DELHIViolation of principles of natural justice - appellant was not provided adequate opportunity to submit a reply to the show cause notice nor was the appellant heard by the Commissioner - HELD THAT:- It is not in dispute that the appellant did not reply to the show cause notice nor any person appeared on behalf of the appellant when the matter was heard by the Commissioner. The appellant has stated that because of a serious dispute in the Executive Committee of the appellant neither the reply could be filed nor any representative could appear and it is only when the Rajasthan High Court made an interim arrangement on 17.10.2014 that the affairs of the appellant could be managed. The appellant has also stated that at one point of time the offices of the appellant had been ordered to be locked and sealed by the High Court. Thus, it would be appropriate that an opportunity is now granted to the appellant to file a reply to the show cause notice and also appear before the Commissioner. The order dated 24.04.2015 passed by the Commissioner is, accordingly, set aside - appeal allowed.
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