2021 (9) TMI 1020

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..... for fresh adjudication after expressing his satisfaction as to the non-following of the principles of audi alteram partem by the Adjudicating Authority, should not have expressed any findings on the issues. The cases are remanded to the file of the Adjudicating Authority, who shall pass a de novo order after following the principles of natural justice and without being influenced by the impugne .....

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..... horized Representative) appearing for the Revenue. 3.1 At the outset, Learned Advocate for the appellant would draw my attention to paragraph 7.1 of the impugned order as to the pleadings of the appellant, as recorded by the Commissioner of G.S.T. and Central Excise (Appeals-II), Chennai, and further submitted that no Show Cause Notice was issued proposing to reject the refund and hence, the ap .....

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..... nal. Thus, according to the Learned Advocate for the appellant, the findings arrived at by the Commissioner (Appeals) are not sustainable. 4. Having heard both sides, I am of the opinion that the Commissioner (Appeals) having remanded the matter for fresh adjudication after expressing his satisfaction as to the non-following of the principles of audi alteram partem by the Adjudicating Authority .....

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