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2015 (8) TMI 1229 - HIMACHAL PRADESH HIGH COURT

2015 (8) TMI 1229 - HIMACHAL PRADESH HIGH COURT - 2015 (320) E.L.T. A123 (H. P.) - Legality of imposition of amount of penalty - Held that:- whether there is infraction of provisions of law, wilful or otherwise and whether there was any mens rea is factual, which requires adjudication by the authority below - Held that:- Since appellant herein had no such opportunity of urging the same, we feel that it would be in the best interest of parties as also justice that an opportunity of hearing, which .....

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assailing the order of imposition of penalty, but however in an appeal filed by the Revenue before the Appellate Tribunal, appellant could not be heard prior to the passing of impugned order dated 20-3-2009 (Annexure-H). The order does not reflect as to whether respondents were served for the date of hearing. The issue as to whether there is infraction of provisions of law, wilful or otherwise and whether there was any mens rea is factual, which requires adjudication by the authority below. Sin .....

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