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TMI Blog2015 (10) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... der Nos. 1188 & 1189 dated 18.7.2005, by holding the same as violative of principles of natural justice. Learned A.R. has brought to our notice that the Revenue has subsequently filed ROM application before the Tribunal seeking clarification as to whether such setting aside of the order is only in respect of parties involved therein but no order on the said ROM application is available on record - impugned order of the Commissioner has merged with the earlier order of the Tribunal, referred supra and is 'non est' . As such, we think it appropriate to remand the present appeal to the Commissioner for fresh consideration in the light of evidence available on record including confessional statements and also other factors - Matter remanded bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l vide its orders and matter was remanded to the original adjudicating authority, after holding that the impugned order having been passed in gross violation of principles of natural justice, is bad in law and not sustainable. He further clarifies that in the remand proceedings, the proposal against the said appellants stands dropped by the original adjudicating authority. Learned advocate further submits that inasmuch as the impugned order was not received by him for a period of eight years, there was a delay in filing the present appeal, which already stands condoned by the Tribunal. He submits that if he would have received the impugned order in time, this appeal would have been taken up by the Tribunal along with the appeals of other ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant who was an Executive Director of the company, was managing the day-to-day affairs of the company and there are three confessional statements, which are not retracted, on record to show his involvement. 5. However, we find that the impugned order of the Commissioner already stands set aside by the Tribunal vide Final Order No. 1881/2004 dated 25.11.2004 as also by Final Order Nos. 1188 1189 dated 18.7.2005, by holding the same as violative of principles of natural justice. Learned A.R. has brought to our notice that the Revenue has subsequently filed ROM application before the Tribunal seeking clarification as to whether such setting aside of the order is only in respect of parties involved therein but no order on the said ROM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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