Appellate Tribunal overturns order for breach of natural justice, stresses fair hearing

The Appellate Tribunal set aside the impugned order due to a violation of natural justice principles by the Commissioner. The Tribunal emphasized the need for a fresh adjudication ensuring the appellant's submissions are considered and providing a fair opportunity for a hearing. The appellants committed to updating their communication address for future notices.

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Issues: Violation of principles of natural justice in passing the impugned order by the Commissioner.

Analysis:
The Appellate Tribunal, after waiving the pre-deposit condition, proceeded to address the appeal due to the Commissioner's order being deemed a violation of natural justice principles. The impugned order stated that no reply was received to the Show Cause Notice dated 10.1.07. However, the appellant's advocate highlighted that a detailed reply was indeed submitted on 6.2.07, with an official receipt confirming receipt on 23.2.07. The Commissioner's failure to consider this reply was seen as a breach of natural justice. Regarding the lack of appearance for a personal hearing, the appellant acknowledged not updating their address for receiving notices but emphasized the submission of a detailed reply. As the impugned order was passed ex-parte without considering the appellant's submissions, the Tribunal set it aside, emphasizing the need for a fresh adjudication by the Commissioner, ensuring the appellant's written submissions are duly considered, and providing them with a fair opportunity for a hearing. The appellants committed to updating their communication address for future notices.

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