2014 (4) TMI 1307

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..... f Principles of natural justice - HELD THAT:- The Department had pleaded violation of natural justice as relevant evidences could not be placed before the Ld. Commissioner (Appeal). From the impugned order, we find that the Ld. Commissioner (Appeal) has made a specific observation that the Department could not substantiate their claim by producing sufficient evidences. In these circumstances, in t .....

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..... 25/05/2012. 2. At the outset, the Ld. A.R. for the Revenue submits that the Ld. Commissioner (Appeal) has passed the order without allowing time to the Department, to place evidences, even though a specific request had been made in this regard resulting into violation of Principles of natural justice. He submits that Ld. Commissioner (Appeals) Order, is contrary to the specific circular issued by .....

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..... not be placed before the Ld. Commissioner (Appeal). From the impugned order, we find that the Ld. Commissioner (Appeal) has made a specific observation that the Department could not substantiate their claim by producing sufficient evidences. In these circumstances, in the interest of justice, it is prudent that the case be remitted to the Ld. Commr. (Appeals) for deciding the issue afresh, after .....

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