2011 (4) TMI 698

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..... reply filed by the appellant through their advocate on 6.2.07 - He also draws attention to the official receipt showing receipt of the said reply on 23.2.07 - As such, he submits that inasmuch as there was a detailed reply filed by them, the observation of Commissioner non-filing of reply is factually incorrect and non-consideration of reply is resulting in violation of principles of natural just .....

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..... rence and better appreciation, we reproduce Para 9 of the impugned order. 9. I have gone through the aforesaid Show Cause Notice and relevant case records. It is seen that the impugned Show Cause Notice was issued on 10.1.07. The noticee has not filed any defence reply to impugned Show Cause Notice. They were also given opportunities to appear for hearing their case, as per provisions of law. .....

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..... d by them, the observation of Commissioner non-filing of reply is factually incorrect and non-consideration of reply is resulting in violation of principles of natural justice. As regards personal hearing, he submits that no notice of hearing was received by him inasmuch as the unit was closed. But he fairly agrees that no new address for sending hearing notices was placed on record. 4. As it .....

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