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2019 (6) TMI 570

18, 15.02.2018, 05.03.2018 and 19.03.2018 but the appellant did not appear on any of the dates and also did not seek adjournment. Since the appellant has proved that he has made request for adjournment and the Commissioner (Appeals) has wrongly observed that the appellant did not seek any adjournment. Further the impugned order passed in the absence of the appellant is violative of the principles of natural justice as the said order has been passed in the absence of the appellant. This case needs to be remanded to the Commissioner (Appeals) to decide the same on merit after affording an opportunity of hearing to the appellant - appeal allowed by way of remand. - ST/21151/2018-SM - Final Order No. 20466/2019 - 11-6-2019 - MR. S.S GARG, JUDIC .....

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before the Commissioner who also rejected the said appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed in violation of the principles of natural justice as no opportunity of hearing was granted to the appellant to present their case. She further submitted that in the impugned order, the learned Commissioner has observed that four opportunities of hearing was granted to the appellant but those opportunities were not utilized by the appellant nor made any request for adjournment or made any written submissions and in the absence of the appellant, the case was decided ex parte by the Commissioner (Appeals) and re .....

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issioner is factually incorrect as the appellant has placed on record a letter dated 15.02.2018 which is adjournment request letter and the same was received in the office of the Commissioner (Appeals). Further the appellant has also produced Local Delivery Book which shows that he has sought adjournment on 05.03.2018 and 19.03.2018 because the seal of the Department is also annexed in the Local Delivery Book but in spite of the adjournment request, the learned Commissioner has observed that the appellant did not seek any adjournment and therefore he has decided the appeal in the absence of the party on the basis of the records available. Since the appellant has proved that he has made request for adjournment and the Commissioner (Appeals) .....

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