2009 (4) TMI 190

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..... Accordingly, we are of the view that in such a circumstance, the lower appellate authority should have remanded the matter afresh for examination by the original authority, which does not appear to be the case nor he has invited the departmental representative in the present case during hearing taken up by him. Hence the impugned order is set aside and the matter is remanded to the original author .....

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..... t the documents were not produced before the original authority for various reasons beyond the control of the Respondents and subsequently these were produced before the Commissioner (Appeals). However, he confirm that Departmental Representative was not heard by the lower Appellate Authority and we find that the results of the examination of the averments are also not contained in the order of lo .....

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..... rcumstance where the documents were not produced before the original authority, the lower appellate authority should have remanded the matter afresh for examination by the original authority, which does not appear to be the case nor he has invited the departmental representative in the present case during hearing taken up by him. Hence the impugned order is set aside and the matter is remanded to .....

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