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TMI Blog2015 (2) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was directed to collect the relied upon documents and to appear hearing on 31.3.2014. The essence of justice requires that a person who is to decide must give the parties a fair hearing before him enabling them to state their case and view. To put in other words, justice demands that the parties should have an opportunity of submitting to the person by whose decision they are to be bound such considerations as in their judgement ought to be brought before him. So, it is difficult to file the reply after taking copies within the period, as specified in the Notice dtd 24.3.2014. - Matter remanded back - Decided in favour of assessee. - Appeal No. E/13090, 13091/2014 (Appln No E/Stay/15563, 15564/2014) - - - Dated:- 22-12-2014 - Mr. P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other three EOUs. The appellant by letter dtd 4.3.2014 requested to provide the relied upon documents and also enclosed a list thereof. The matter was fixed for hearing on 20.3.2014 and was adjourned in view of the letter of the appellant. Thereafter, by letter dtd 24.3.2014, the appellant was directed that they may collect the requisite document on any day during office hours including Saturday and Sunday and the personal hearing was fixed on 31.3.2014. At this stage, the appellant by letter dtd 31.3.2014 stated that they have visited office and officers were not available. For the proper appreciation of the case, the relevant portion of the letter is reproduced below: 3. With reference to above, I Shri Ketan M Shah, Director of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t took dilatory process to install adjudication proceedings. 5. We are not satisfied with the submissions of the Ld Authorised Representative. The Adjudicating Authority observed that the Superintendent Adjudication (Commissioners Office) was present in the office in the whole week including Saturday and Sunday. We find that the appellant categorically mentioned name of the officers in their letter, which was not considered in the adjudication order. In any event, by letter dtd 24.3.2014 the appellant was directed to collect the relied upon documents and to appear hearing on 31.3.2014. The essence of justice requires that a person who is to decide must give the parties a fair hearing before him enabling them to state their case and view. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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