2017 (9) TMI 924

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..... (Appeals) was not served on them - Held that: - the impugned Order-in-Appeal was passed in violation of principals of natural justice. Therefore, I remand the matter back to the learned Commissioner (Appeals) with directions that learned Commissioner (Appeals) shall make copy of report of range superintendent submitted to the learned Commissioner (Appeals), informing the details of the register u .....

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..... the appellant came to know about the said Order-in-Original dated 16.12.2014, only after a letter dated 11.09.2015 issued by the jurisdictional Range Superintendent. The appellant also contended before learned Commissioner (Appeals) that after coming to know about such an order, they made application on 06.10.2015 to Department to provide a copy of said Order-in-Original. Further, on 23.12.2015 th .....

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..... bmitted that the copy of the report submitted by the Range Superintendent to the learned Commissioner (Appeals) was not served on them and their comments were not sought by learned Commissioner (Appeals) and therefore he contended that the principals of natural justice were violated. 4. Heard the learned A.R., who has supported the impugned Order-in-Appeal. 5. Having considered the rival content .....

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