2003 (6) TMI 259

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... present ROM application, the Revenue has sought rectification of mistake of law appearing on the face of the impugned order dated 19-7-2002 vide which the Tribunal had set aside the order-in-original dated 30-3-2002 which was challenged by the present respondents. 3. The learned JDR has contended that after observing that the respondents were not given opportunity of hearing, the Tribunal shoul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e ground that the present respondents (who were appellants in that appeal) were not given an opportunity of being heard. The Tribunal itself did not record any findings on the merits of the case and set aside the order under appeal on that ground. But in that event, the case was required to be sent back to the adjudicating authority for affording an opportunity of hearing to the present respondent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X