TMI Blog2008 (7) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... l consequence of levy of penalty, no opportunity of rebuttal was granted to the Appellant - It is elementary principle of jurisprudence that no one shall be condemned without being heard - matter remanded back to the learned Adjudicating authority below - E/1289 & 1293/2005 - 534-535/2008-EX/(PB), - Dated:- 23-7-2008 - S/Shri M. Veeraiyan, Member (T) and D.N. Panda, Member (J) Shri A.R. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e unsustainable. He pointed out that the interim part of the order at page 7 throws light that to resolve the issue covered by two show cause notices, which were subject matter of the common impugned order, called for report from different Authorities exercising jurisdiction over buyers of the goods supplied by the appellant. But it would be noticed from the order itself that when a material gave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jt. CDR, Shri H.K. Thakur, appearing on behalf of the Respondent-Revenue submitted that the appeal hinges on different aspects but not primarily on natural justice. According to him, the issue of determination is governed by various apex court judgments and the appellate order need not be interfered. 4. Heard both sides and perused the records. 5. Bare perusal of page 33 of the appeal reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable opportunity and on submissions of the appellant as well as leading of evidence, if any, matter may be set to rest. 6. In view of our observations aforesaid, we remit the matter back to the learned Adjudicating Authority setting aside the impugned order, to do justice to both the sides. 7. In the result, both the appeals are disposed of by this common order. (Dictated pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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