9911796707
TMI Blog2022 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is no discussion or finding recorded on this aspect anywhere by the First Appellate Authority in the impugned order. The Act prescribes the procedure to be followed before passing an adjudication order, which has to be strictly adhered to and there is no shortcut. Hence, the notice issued to the appellant in this case on hand, which was returned unserved, is as good as no notice, in the absence of following the procedure laid down under Section 153 ibid. The First Appellate Authority having recorded this specific ground urged by the appellant, has ignored the same, which is not in accordance with law. The Order-in-Original suffers from infirmity of not following the procedure laid down under the statute and hence, the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, only one hearing took place on 13.12.2017, on which date this appellant could not participate as he did not receive the notice of personal hearing, which the Adjudicating Authority herself admits to having been returned undelivered; and that without affording any further opportunities, the Adjudicating Authority has concluded the adjudication vide Order-in-Original No. 62521/2018 dated 29.03.2018, which was apparently despatched on 02.04.2019. He would also contend that this ground was urged before the First Appellate Authority, but there is neither discussion nor any finding on this, given by the First Appellate Authority. 3. Per contra, Shri R. Rajaraman, Learned Assistant Commissioner for the Revenue, supported the findings of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst Appellate Authority having recorded this specific ground urged by the appellant, has ignored the same, which is not in accordance with law. 7. In view of the above, the Order-in-Original suffers from infirmity of not following the procedure laid down under the statute and hence, the same is held to be unsustainable. Consequently, the impugned Order-in-Appeal which has upheld the above Order-in-Original cannot also be sustained for the very same reason. Hence, the impugned order is set aside and the matter is restored to the file of the Adjudicating Authority for passing a de novo adjudication order in accordance with law and it goes without saying that sufficient and reasonable opportunities shall be provided to the appellant, as pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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