2010 (6) TMI 221

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..... Kumar, DR, for the Appellant. None, for the Respondent. [Order per Justice R.M.S. Khandeparkar, President (Oral)]. - Learned DR present for the appellant. None present for the respondent. 2. The present appeal arises from the order dated 28-2-2005 passed by the Commissioner (Appeals) Meerut. By the impugned order, the Commissioner (Appeals) set aside the order passed by the adjudicating authori .....

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..... l justice and there was denial of fair opportunity to the respondent to defend their case. They were not furnished with the copies of the documents relied upon or seized in the course of the investigation. The findings arrived at in this regard by the Commissioner (Appeals) are not disputed by the appellants. In the circumstances, though it cannot be disputed that the Commissioner has no jurisdict .....

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