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2024 (1) TMI 715 - CESTAT AHMEDABADViolation of principles of natural justice - vital facts not examined - recovery of dues - HELD THAT:- The Learned Commissioner (Appeal) merely by reproducing in section 11 held that there is no infirmity in the ‘notice of demand to defaulter dated 14.06.2004’. However as per the submission made by the Learned Counsel, we find that the Learned Commissioner appeal has not examined the vital facts of the case that during the period, for which the demand was confirmed, which is sought to be recovered from the present appellant what was the status of the appellant. As submitted by appellant, the present appellant had resigned as a partner from the partnership firm in August, 1993 and the period involved in the present demand is April, 1994 to August 1994. On this basis it prima facie appears that the period for which the demand was raised, when the appellant was not a partner, how he can be held responsible for the demand. However, the Learned Commissioner has not examined this fact at all, which is very vital to arrive at conclusion whether, any recovery can be made from the present appellant. Matter remanded to the commissioner appeal for reconsidering the appeal before him by following the principle of natural justice - Appeal is allowed by way of remand to the Learned Commissioner for passing a fresh order within a period of two months from the date of this order.
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