2008 (2) TMI 768

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..... i Raja Dass, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The stay applications and the appeals are taken up together for the disposal in view of the fact that there is a violation of Principles of Natural Justice by the Original authority. Even the Appellate authority has not given a speaking order in spite of enormous evidence produced in three volumes. The appella .....

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..... y prayed for an adjournment which has not been considered. 2. The learned DR submits that the appellants failed to avail the opportunities which have been granted to them and hence, the Commissioner had proceeded to decide the case after taking into consideration of all the defends placed by the appellants. He submits that the verification of the documents was done and there were discrepancies i .....

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..... the Commissioner (Appeals) as recorded in the impugned order. The Commissioner (Appeals) has not referred to the documents nor has given any finding on the enormous documents produced by the appellants. In Para 10 of the impugned order, the Commissioner (Appeals) has noted that the witnesses have retracted their earlier statements made before DRI. As the Commissioner (Appeals) has proceeded to pas .....

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