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TMI Blog2018 (10) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... onal hearing fixed for 14 February, 2008, 21 February, 2008 and 27 February, 2008, the party did not appear and nor did it substantiate its claim by providing any chart. The Commissioner (Appeals) has also not recorded any finding that Annexure-A was supplied to the appellant. The order passed by the Commissioner (Appeals) on 24 September, 2007 requiring the department to supply the working sheet was therefore, not complied with. The impugned orders dated 23 August 2011 and 15 December 2008, therefore, cannot be sustained and deserve to be set aside - appeal allowed. - APPEAL No. E/2682/2011-EX[DB] - FINAL ORDER No.- 72454/2018 - Dated:- 17-10-2018 - Justice Shri Dilip Gupta, President And Mr. Anil G. Shakkarwar, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper‟ enclosed with the show cause notice and that the principles of natural justice had been violated. 3. The Commissioner (Appeals) by order dated 24 September, 2007 allowed the appeal and remanded the matter to the Original authority with a direction to provide a copy of the working sheet. The relevant observations are:- 6. Considering all the above, I find this case as fit for remand due to breach of principles of natural justice. Therefore, I remand the same to the original authority with the direction to provide a copy of working sheet having break up of demand of duty to the appellants. Opportunity of personal hearing may also be offered wherein the appellants may be allowed to furnish depot invoices and factory gate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) has also not recorded any finding that Annexure-A was supplied to the appellant. 7. The order passed by the Commissioner (Appeals) on 24 September, 2007 requiring the department to supply the working sheet was therefore, not complied with. The impugned orders dated 23 August 2011 and 15 December 2008, therefore, cannot be sustained and deserve to be set aside. 8. At this stage, we required the learned Department Representative Mr. Mohammad Altaf to provide the instructions received by him in regard to order dated 30 March, 2012 passed by the Tribunal requiring him to verify whether copy of Annexure-A was supplied to the appellant. In response, the learned Department Representative has placed the instructions received f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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