TMI Blog2015 (10) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and pending since 2005. At this stage, it may not be proper to direct the appellant to exhaust the remedy of appeal. The illegality committed by the respondents is palpably glaring. The notices are issued without giving opportunity of hearing and without complying with the order of the appellate authority as well as the order of Tribunal. - Appeal disposed of. - WP (C) 2515 of 2005 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Policy does not apply to the unit, in question. Against the said order, the appellant filed an appeal before the appellate authority under the Act. The Commissioner allowed the appeal and set aside the demand raised by the Assistant Commissioner. The matter was taken to the Appellate Tribunal by the Revenue. It was held in the said proceeding that the Assistant Commissioner has not followed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g opportunity of hearing and without complying with the order of the appellate authority as well as the order of Tribunal. 4. In that view of the matter, the impugned notices issued vide Annexures L, M and N are quashed. 5. The Assistant Commissioner is directed to hear the matter and pass order in accordance with law after giving opportunity of personal hearing. 6. The appeal is accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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