2012 (10) TMI 103

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..... equested for supply of the said documents. Certainly, the original authority was unfair to the party - It was incumbent on that authority to collect the documents from wherever they were and supply the same to the party to enable them to file an effective reply to the show-cause notice. We further note that no reasonable opportunity of being personally heard was given to the party either. Thus, th .....

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..... Accordingly, after dismissing the stay application, we take up the appeal. 2. In the impugned order, the learned Commissioner (Appeals) found that the original authority had denied natural justice to the party. He therefore remanded the case for de novo adjudication. In the present appeal of the department, the main objection raised against the appellate Commissioner s order is that it was pa .....

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..... oner (Appeals) for setting aside the order-in-original cannot be faulted. On a perusal of the order-in-original, we find that copies of certain documents had not been supplied to the party in spite of their specific request. It appears, the party was driven from pillar to post whenever they requested for supply of the said documents. Certainly, the original authority was unfair to the party. It wa .....

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