TMI Blog2009 (9) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Commissioner, Faridabad is sought to be challenged on various grounds, it is not necessary to address to all those grounds and suffice to refer to only one ground which relates to failure on the part of the concerned authorities to afford fair opportunity of being heard to the appellants in the matter before disposing the matter. 2. The records placed before us apparently disclose t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d authority that they would not be able to file their reply to the show cause notices unless copies of relevant documents were provided to them and on getting such copies they would require 6 weeks time to file the reply. Thereafter the notices came to be issued to the appellant regarding the hearing of the matter before the Commissioner. The contents of the said notice reads thus : In this reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that if you or your authorised representatives do not appear for personal hearing on the above date and time, the matter will be decided ex-parte on the basis of evidence available on record. 3. It is not in dispute that neither on 4-2-09 nor on 11-2-09, the appellants appeared before the Commissioner nor they filed any application for adjournment of the hearing. The Commissioner did not pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication dated 12-2-09 by the advocate of the appellant was received by the Commissioner, neither the next date of hearing was fixed nor even any reference to the said application has been made by the Commissioner while disposing of the matter. The impugned order nowhere discloses the justification for disposal of the matter without even affording any opportunity to the appellants by acceding to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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