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2009 (5) TMI 154

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..... under Cenvat Credit Rules, 2004 against the tax liability discharged. He has all proof. He prayed the ld. Commissioner to allow time up to 23-11-08 to lead defence. But that Authority without allowing to lead defence on 23-11-08 passed the order of adjudication one day before that date. The order so passed was sewed on 22-1-09. - we are of the view that the authority which has huridly proceeded to .....

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..... 23-11-08 to lead defence. But that Authority without allowing to lead defence on 23-11-08 passed the order of adjudication one day before that date. The order so passed was sewed on 22-1-09. When the appellant has all evidence to satisfy the authority, the appellant may be allowed an opportunity to lead the same before the ld. adjudicating authority who shall do justice. 2. Ld. DR submits that .....

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..... t violation of natural justice is not a curable defect and that cannot be remedied at the appellate stage. Therefore, we are of the view that the authority which has huridly proceeded to decide the matter without waiting for next day, shall have opportunity to go through pleadings of the appellant and examine its evidence thoroughly. When the appellant submitted that it has all evidence to satisfy .....

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