9911796707
TMI Blog2022 (1) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... pon documents have not been provided to the appellant nor records seized from the appellant have been returned to them despite the request made by the appellant by letter dated 24.01.2011, thereafter, almost after 8 years impugned order was issued. The adjudicating authority has grossly violated the principles of natural justice by not providing the documents as requested by the appellant and also not giving the effective hearing to the appellants - without going into the other details of the adjudication order, it is held that the principles of natural justice which is the foremost requirement for any adjudication, needs to be followed. Matter remanded to the adjudicating authority to comply with the principles of natural justice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving cross-examination of witnesses. 3. On behalf of the Revenue Shri. Sanjiv Kinker, Learned Superintendent (AR) also made detailed submissions and also reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that there is a force in the argument of the counsels for all the appellants on the ground of principles of natural justice. We find that all the appellants could not re-present during the personal hearing. We also found that all the relied upon and none relied upon documents were not supplied to the appellants. On behalf of Shri. Rajeshwar Prasad R Dube, Shri. J.C.Patel regarding the hearing before the adjudicating authority submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided. Subsequently, without supplying the relied upon documents the impugned order was passed. 5. In view of the above facts, we are of the view that the adjudicating authority has grossly violated the principles of natural justice by not providing the documents as requested by the appellant and also not giving the effective hearing to the appellants, therefore, without going into the other details of the adjudication order, we are of the view that the principles of natural justice which is the foremost requirement for any adjudication, needs to be followed. 6. Accordingly, we remand the matter to the adjudicating authority to comply with the principles of natural justice and to pass a de novo adjudication order after providing all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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