TMI Blog2011 (8) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held That:- Matter remanded back to original authority to decide afresh after observing principles of "natural justice". Respondents also directed to appear without fail. - E/175/04 - - - Dated:- 30-8-2011 - Mr. Ashok Jindal, Mr. Sahab Singh, JJ. Appearance: Shri A.K. Prabhakar, JDR for the appellant Per: Mr. Sahab Singh, This is an appeal filed by the revenue against Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack for denovo adjudication on the ground that no show-cause notice was issued and no personal hearing was granted to the party. Thereafter, a show-cause notice dated 22.12.1998 was issued which was adjudicated by Asst. Commissioner vide his Order in Original no. 254-255/SMB/1999 dated 17.10.1999 having benefit of the exemption under 287/86. Against the said Order in Original the respondent filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the order on the ground of non-observance of the principles of natural justice. He further submitted that the respondent have not appeared before the authority despite all three days of personal hearing given to them on 26.7.1999, 16.8.1999 and 06.09.1999. The respondents were given sufficient opportunity to establish their case but they have not come forward in support of their claim. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and after giving an opportunity of hearing to the respondent. We also direct the respondent to appear before the original authority without fail. Since the matter being very old, we direct the adjudicating authority to decide the matter within four months from the receipt of the certified copy of this order. 6. Order in appeal is set aside and appeal is allowed by way of remand. (Operative pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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