TMI Blog1999 (9) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner claimed and took benefit of concessional excise duty under notification 23/89 as amended by notification 123/89. Later Revenue put the company on notice raising a demand of Rs. 45 lacs or so on the plea that the benefit was taken wrongly. Upon adjudication demand was reduced to Rs. 21 lacs. 2. Petitioner took appeal to Commissioner (A) who allowed the appeal and quashed the demand. Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it for no fault of his own, the ends of justice would clearly require that the ex parte order against him should be set aside. No to do so on the ground of lack of power would be manifest injustice. Quite apart from the inherent power that every Tribunal and Court constituted to do justice has in his respect, CEGAT is clothed with express power under Rule 41 to make such order as is necessary to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that Tribunal had acted both arrogantly and arbitrarily and in disregard of norms of natural justice. It may not have changed the result and outcome of appeal, but petitioner was certainly entitled to be heard in the circumstances and could not be denied hearing which constitutes a heart and soul of any adjudication. The Tribunal or for that matter a Court could lose its judicial character by s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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