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TMI Blog2022 (9) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... matter for adjudication and passing the order ex-parte inasmuch as the appellant did not appear for the personal hearing fixed on several dates - it transpires that the principles of natural justice have not been properly followed, while passing both the adjudication as well as the impugned order by the lower authorities. Hence, under such facts and circumstances of the case, we are of the consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18, the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing for the appellant, at the outset, submitted that the original authority had passed the adjudication order Ex-parte, without affording reasonable opportunity of hearing to the appellant. Thus, he pleaded that there is violation of the principles of natural justice and accordingly, the matter should go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and examine the case records. 5. We find that the original authority at paragraph 5.1 in the adjudication order dated 07.04.2017 has stated that he is taking up the matter for adjudication and passing the order ex-parte inasmuch as the appellant did not appear for the personal hearing fixed on se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, and for that purpose, the adjudicating authority should examine the evidences, including the judgements relied upon by the learned Advocate for the appellant. Needless to say, that the appellant should be given the opportunity for presenting its case, before adjudication of the matter. 7. In the result, the appeal is allowed by way of remand to the original authority. (Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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