9911796707
TMI Blog2024 (5) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... but the order has been passed by the Principal Commissioner. This clearly defies all principles of natural justice. The officer who was required to adjudicate the show cause notice should have heard the matter, but it clearly transpires from the records provided to the appellant by the department itself under the Right to Information Act that the matter was actually heard by the Additional Commissioner. This statement made by the Deputy Commissioner is clearly contradictory to the information supplied by the department itself to the appellant under the Right to Information Act. The Deputy Commissioner should have at least looked at the Ordersheet to find out who had actually heard the matter instead of just stating that the appellant has ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord of the hearing conducted on 25.07.2022 which shows that the Additional Commissioner had heard the matter. Learned counsel for the appellant has also pointed out that no further hearing after 25.07.2022 took place and indeed it is also noted in the order passed by the Principal Commissioner. 2. Learned authorized representative seeks some more time to verify this fact. 3. Though sufficient time was granted, but in view of the request made by learned authorized representative appearing for the department, we grant two weeks further time to ensure compliance of the order dated 08.08.2023. List on September 29, 2023. 3. Learned authorised representative appearing for the department has placed before the bench the communication dated 11.09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority pointed out that their reply is on record to which the Learned Counsel stated that matter needs a detailed reply. Adjudicating Authority observed that enough time is already over since the letter of P.H. was issued. However, another one week time is granted for filing detailed reply. The Learned Counsel stated that certificate issued by D.M. doesn't have detailed description. However, Adjudicating Authority observed that the certificate available in the file does have detailed description alongwith No. of sets. So, the plea of the Learned Counsel is factually wrong. Learned Counsel requested that since he doesn't have copy of the said certificate issued by the D.M., he may be provided the same. Adjudicating Authority asked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out who had actually heard the matter instead of just stating that the appellant has made an incorrect and baseless statement. 11. Learned counsel for the appellant also pointed out that apart from other issues on merits, no further proceeding can be taken pursuant to the show cause notice as about 14 years have now lapsed from the date of issue of the show cause notice. To support his contention, learned counsel has placed reliance on various decisions but it is not necessary to make any reference to them at this stage as matter has to be decided by the Adjudicating Authority. 12. Thus, for the reasons stated above, the order dated 05.08.2022 passed by the Principal Commissioner is set aside and the matter is remitted to the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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