TMI Blog2008 (2) TMI 161X X X X Extracts X X X X 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 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 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 X X X X Extracts X X X X
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