2012 (9) TMI 496

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..... taken the issue of non receipt of the relied upon documents which was considered by the first appellate authority and the matter was remanded back to the original adjudicating authority to reconsider the issue afresh after granting the copies of the documents relied upon. It is his submission that the on 27.05.08, they wrote a letter for seeking the adjournment and also for the supply of documents which are mentioned in Annexure B to the show cause notice issued to the appellant. He draws our attention to such letter dated 27.05.08.   2.2 He also draws our attention to the order in original passed by the adjudicating authority and submits that the adjudicating authority instead of granting adjournment has proceeded ahead and decided .....

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..... considered the said reply in its proper perspective. At the same time, we find that the adjudicating authority has only recorded in the findings that the appellants were giving documents and hence relying upon the earlier order in original confirms the demands. In our view, once an order in original is set aside by first appellate authority s order and remanded back to adjudicating authority, nothing survives except for the show cause notice. Suffice to say, that the adjudicating authority should have decided the matter on the merits of the case from whatever records available with him, we find that the said adjudication order is a non speaking order. We find that the first appellate authority has also not given any reasoning of rejection o .....

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..... s of the relied upon documents as indicated hereinabove. To meet the ends of justice, we direct the appellant to approach the lower authorities within four weeks of the receipt of this order and take the copies of the relied upon documents as indicated hereinabove and file further submissions within two weeks. On receipt of such submission from the assessee, adjudicating authority will grant a personal hearing not later than six weeks from the date of the receipt of the submissions made by the assessee and come to a conclusion after following the principles of natural justice.   7. We make it clear that we are not recording any opinion on the merits of the case and keeping all the issues open. Accordingly, in view of the foregoing, th .....

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