Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2008 (2) TMI 161

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ee different dates, there is no mention of those dates in the order - violation of the principles of natural justice – matter remanded to reconsider the issue afresh after granting opportunity of personal hearing - C/1522/2002 - A/290/2008-WZB/C-III/(SMB), - Dated:- 26-2-2008 - Shri M.V. Ravindran, Member (J) [Order per]- This appeal is directed against the Order-in-Appeal No. SDK(1782) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s the findings of the learned Commissioner (Appeals). 5. On perusal of the grounds of appeal I find that the first and second grounds are very important. In the said grounds of appeal, the appellant has taken a ground that the order-in-appeal was passed in violation of the principles of natural justice. On perusal of the order-in-appeal I find that the learned Commissioner (Appeals) in his ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Apex Court has settled the law i.e., the respondent in a case is also to be heard before passing an order. Accordingly, I find that the impugned order has been passed, without adhering to the principles of natural justice and is unsustainable. 7. In view of the above, the impugned order is set aside and without giving any opinion on the merits of the case, the matter is remanded back to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates