TMI Blog2011 (9) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not arise - Decided that impugned order in original stands passed by the adjudicating authority without the appellant having placed their defence submissions before him - Hence, held that remand the matter to original adjudicating authority for fresh decision - appellants would be given an opportunity of personal hearing before deciding the matter - Stay petition and appeal gets disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered post, was not received by them As such, the question of filing of any defence reply or seeking any personal hearing does not arise. He further submits that though they have raised the above points before the Commissioner (Appeals), he has refused to accept the same. 3. After hearing learned DR, I find that admittedly, the impugned order-in-original stands passed by the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original adjudicating authority for fresh decision. The appellants would procure the copy of show cause notice issued by the Assistant Commissioner and would file the reply thereafter within two months therefrom. Needless to say that the appellants would be given an opportunity of personal hearing before deciding the matter. It is made clear that the appellants would themselves procure the copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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