TMI Blog2008 (4) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... e substantial natural justice to the party by not granting them this opportunity - party shall also co-operate with the adjudicating authority by filing their reply to SCN without seeking any more adjournment - appeal is allowed by way of remand - S/31/2008 - 364/2008 - Dated:- 17-4-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri V. S. Manoj, Advocate, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been incurred by the party in relation to the above service. No reply to the show-cause notice was filed by the party. Three opportunities of being heard were given by the adjudicating authority. On the first occasion, the party requested for adjournment and the same was granted. This repeated on the second occasion also. On the third occasion (12-12-2007), the party, represented by one Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments are letters of their clients. When the Commissioner says that these documents were not in the possession of the department, the burden is on the party to prove to the contra, Prima facie , they have not done this. When the Commissioner says that these documents were not relied upon in the show-cause notice, the appellants do not deny this. In the circumstances, we are not inclined to hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard learned SDR also, according to whom substantial justice was done by the Commissioner in this case. 4. For the reasons already noted, we set aside the impugned order and, for the ends of justice, remand the case to the Commissioner for de novo adjudication in accordance with law and the principles of natural justice. It is made clear that, if it is proved to the satisfaction of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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