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TMI Blog2013 (2) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... same and it is their factory address from where the factory is still operating. This fact is not disputed by the the Department in these circumstances, there is a violation of principles of natural justice - the matter needs to be remitted to the Commissioner (Appeals) for a fresh decision without insisting any further predeposit as the appellant had already deposited an amount of Rs.30,000/- pursuant to the direction of this Tribunal - in favour of assessee by way of remand. - Ex. Appeal No.566/11 - A-1/Kol/2013 - Dated:- 1-1-2013 - DR. D. M. MISRA, J. Shri B. N. Chattopadhyay, Consultant for the Appellant (s) Shri S. Chakraborty, Asstt. Commr. (A.R.) for the Department Per Dr. D. M. Misra : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 3. At the outset, the ld. Consultant appearing for the appellant, has submitted that while passing the impugned order, the ld. Commissioner (Appeals) has not given any effective hearing to them and it was passed ex-parte. He has disputed regarding the notice of hearing recorded to have been served on the appellant as mentioned at Para 3 of the impugned order. The ld. Consultant submitted that they have not received any communication relating to the date of hearing as mentioned by the ld. Commissioner (Appeals). He has submitted that the address shown in EA-1 application filed before the ld. Commissioner (Appeals), is also the same as in the present EA-3 application filed before the Tribunal. The same address was also mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, has been the same and it is their factory address from where the factory is still operating. This fact is not disputed by the ld.A.R. for the Department. In these circumstances, there is a violation of principles of natural justice. Accordingly, the matter needs to be remitted to the ld. Commissioner (Appeals) for a fresh decision. It is made clear that the ld. Commissioner (Appeals) will decide the case without insisting any further predeposit as the appellant had already deposited an amount of Rs.30,000/- pursuant to the direction of this Tribunal. Needless to mention, the ld. Commissioner (Appeals) will extend an opportunity of hearing to the appellant. All issues are kept open. Both sides are at liberty to produce necessary ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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