TMI Blog2017 (7) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... in breach of principles of natural justice. Esser Steel [2016 (4) TMI 232 - CESTAT AHMEDABAD] is relevant to the facts of the present case on the issue up for consideration before the adjudicating authority. In fact, in another proceedings as appearing from the supplementary affidavit, the adjudicating authority had taken into consideration the ratio of Esser Steel (Supra) and had held in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... senior advocate for the petitioner submits that, although the petitioner has statutory alternative remedy available by way of an appeal against the impugned order in original, nonetheless since the impugned order is vitiated by breach of the principles of natural justice, the petitioner is entitled to maintain the present writ petition. He submits that, the order in original does not take into co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority which the petitioner had obtained pursuant to an application under the Right to Information Act, 2005 and submits that, the same issue was considered by the adjudicating authority in favour of the assessee in that matter. He, therefore, submits that, the impugned order should be set aside and the matter be remanded to the adjudicating authority for a fresh decision after tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural justice, the impugned order is passed without jurisdiction, or the impugned order is perverse or suffers from the vice of malice or is vitiated due to fraud. In the present case the petitioner submits that, the adjudicating authority not having taken into consideration a relevant order of a tribunal which is binding upon such adjudicating authority, it had acted in breach of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision on merits. The adjudicating authority is requested to take into consideration the ratio of Esser Steel (Supra). This order will not prevent the authority to arrive at the same finding as returned in the impugned order, if the same is warranted in the facts of this case. W.P.No. 15127(W) of 2017 is disposed of without any order as to costs. Urgent certified website copies of this ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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