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TMI Blog2017 (3) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... fense has been recorded in the original order - The appellants filed reply in response to the letter received from Superintendent in the Commissioner’s office. In normal course such reply should have been forwarded to the concerned Adjudicating authority - order personally passed by the lower authorities is not tenable due to non verification of relevant and material facts to arrive at a correct d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Upon adjudication by Original Adjudicating Authority and decision of First Appellate Authority on second appeal the matter reached the Tribunal. The Tribunal vide final order dated A/23/2001-NB dated 04.01.2001 remanded the matter back to the Original Adjudicating Authority for fresh decision. The matter was adjudicated again by the Original Authority. The said order was confirmed by the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing, the appellant did not turn up to defend the case. 4. The Ld. Counsel submits that they did not receive any communication from the Original Authority and they pleaded that their reply submitted to the Commissioner s office in respect of the should have been considered for the decision. As such it is the submission by the appellant that without verification of the documents maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the issues. It simply records that despite of its efforts no details could be collected from the appellant and accordingly decision is based on available old records. The appellants filed reply in response to the letter received from Superintendent in the Commissioner s office. In normal course such reply should have been forwarded to the concerned Adjudicating authority. Without further goi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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