2013 (4) TMI 426

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..... ceived a report from the said authority to the effect that the adjudication order dated 17.4.2009 was sent to the appellant vide dispatch order No.3242 dated 17.4.2009 under registered post and the contention of the appellant regarding receipt of the impugned order on 24.3.2011 as pleaded in the appeal grounds was incorrect - Held that:- All process followed by the appellate authority constitutes .....

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..... Per Justice G. Raghuram: Heard the ld. Counsel for the appellant and the ld. A.R. for Revenue. These three appeals involve similar factual matrices and can be disposed of by a common judgment even at the stay stage since the facts fall within a narrow campus. 2. The facts in Appeal No.91/2012 are representative of the other appeals as well. STA No.91 of 2012 assails the Order in Appeal dated .....

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..... rrect. It is demonstrable and this is also not contested by the respondent-Revenue that Commissioner (Appeals) called for a report from the Assistant Commissioner, Chittaurgarh in this regard behind the back of the appellant and without furnishing a copy to the appellant. 2. The above process followed by the appellate authority constitutes serious violation of due process and transgresses princi .....

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