2018 (9) TMI 1370

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..... Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa Learned Advocate appearing for the appellant seeks to assail the impugned order on violation of principals of natural justice. 2. We find that Commissioner has observed as under;- "The party did not submit any defence reply. They were also awarded opportunities of personal hearings on 14.08.2012, 28.08.2012, 19. .....

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..... them. Even then they preferred not to turn up for personal hearing nor they submitted any written defence reply." 3. As is seen from above there was neither a defence reply by the appellant on record nor the personal hearing was attended by him though lot of opportunities were afforded by the Adjudicating Authority. It is also seen that the appellants have deposited the entire confirmed demand .....

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