2011 (3) TMI 929

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..... l hearing he appeared for hearing - Therefore, the fact that he had failed to appear before the original adjudicating authority or give reply to the show cause notice should not have been resulted in rejection of appeal, without considering the submissions - Hence, it is a fit case for waiver of pre-deposit and grant of stay and further the matter is required to be remanded to the original adjudic .....

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..... e at all and after receiving the intimation for personal hearing he appeared for hearing. The copy of the show cause notice was handed over to him on 08.3.2006 and thereafter, personal hearings were fixed on various dates. However, the appellant neither filed reply to the show cause notice nor he appeared for personal hearings thereafter. He submits that Commissioner (Appeals) has rejected the app .....

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..... pellant. Therefore, the fact that he had failed to appear before the original adjudicating authority or give reply to the show cause notice should not have been resulted in rejection of appeal, without considering the submissions. In the interest of justice, I feel that the appellant is required to be given another opportunity to produce evidence and documents in his defense. In view of the above .....

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