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2019 (6) TMI 637

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..... s chose to file reply through their Chartered Accountant. Neither in the reply nor at any stage of the proceedings before the impugned order came to be made, the Petitioners objected to taking into consideration the statements of the buyers on the ground that the same were not tested in the cross examination. There was no request made for examination of such buyers in the presence of the Petitioners or their legal representatives and thereafter for opportunity to cross examination of such buyers In any case, all the contentions including the contention with regard to the alleged breach of principles of natural justice can always be raised before the Appellate Authority. Accordingly, we uphold the preliminary objection raised and dismiss .....

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..... ve been acted upon without afford of any opportunity or cross examination to the Petitioners. He submits that this is clear case of violation of principles of natural justice and fair play not to mention the violation of statutory rules in force. He submits that where there is violation of principles of natural justice and fair play, an alternate remedy can never be held as a bar. 4. Mr. S. Shetty relies upon a decision of the Division Bench of this Court in Lalit Kumar Modi Vs Special Director Another (Writ Petition No.2803 of 2015 decided on 30th January, 2018). He points out that in the said case as well, opportunity of cross examination was denied to the Petitioner before the impugned order was made. He points out that th .....

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..... dy available under the statute. 7. Accordingly, we make it clear that none of the observations in this order should be used to foreclose any contentions which any of the parties may have, in case the Petitioners, choose to avail of an alternate remedy available under the statute. 8. Accordingly, this petition is dismissed with liberty as aforesaid. There shall be no order as to costs. 9. At this stage, Mr. S. Shetty, learned Senior Advocate appearing for the Petitioners prays that the Respondents be restrained from taking any coercive steps for at least four weeks within which the Petitioners will institute the appeal. Mr. Vaze, learned counsel for the Respondents states that the objections with regard to the limi .....

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