9911796707
TMI Blog2011 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... that they have not produced the same due to various compelling reasons, which we are unable to accept. Principles of natural justice - Post cross examination, it is mandatory on the part of the adjudicating authority to grant personal hearing to the assessee to put forth the defense and consider the same before reaching a conclusion - matter remanded back. - E/1185-1186/2010 - - - Dated:- 28- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded for re-consideration of issue based upon various evidences. He also submits that the remanding the matter may be time bound. 2. Ld.SDR on behalf of the Revenue, contests the application filed by the assessee. It is his submission that these evidences could have been produced by the assessee after issuance of Show Cause Notice and before the conclusion of the hearing. It is his submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in the interest of justice. 4. Another aspect of the case before us to be noted is that there is violation of principles of natural justice. The appellant sought cross examination of various persons. The adjudicating authority gave the cross examination on 12.04.2010 of one of the person. Subsequent to cross examination, the appellant filed detailed reply on 20.04.2010. It is seen from the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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