9911796707
TMI Blog2023 (12) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... it condition - violation of principles of natural justice - HELD THAT:- It is seen that the Appellant has canvassed once again all the details before the Commissioner(Appeals). Even he did not take any trouble to get these facts verified from the office of the adjudicating authority and has mechanically passed this impugned order dismissing the Appeal filed by the Appellant. After observing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorized Representative for the Revenue ORDER R. MURALIDHAR : The Defect Memo has been raised by the Registry on the ground that the Appellant has not made the mandatory pre-deposit. 2. None has appeared on behalf of the Appellant, inspite of Notice. In the interest of justice, we have perused the Appeal papers with the help of the Ld.AR for the Department. 3. We find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, he held that pre-deposit condition has not been fulfilled and he has dismissed the Appeal. On going through the Order-in-Original, it is seen that the adjudicating authority at Para 2.5 states that the Noticee failed to respond to the Show Cause Notice as well as for Personal Hearing. It is seen that the Appellant vide their letter dated 30.12.2019 in response to the Show Cause Notice has very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice. Since this letter was very much available in the office of the adjudicating authority, even if the Appellant had not appeared for Personal Hearing, the Adjudicating Authority was duty bound to go through this letter and give proper finding as to why the contentions raised by the Appellant were acceptable/not acceptable to him, which has not been done in this case. This is gross v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands cured. We take up the Appeal itself for disposal as the issue is in a short compass. We are remanding the matter to the adjudicating authority to go through all the details given in the letters submitted by the Appellant and also grant Personal Hearing and follow principles of natural justice and pass a considered decision within 4(four) months from the date of this communication. ( Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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