Appeal granted for early hearing due to violations of natural justice principles

The appeal was allowed for early hearing based on the appellant's claim of violation of natural justice principles in the impugned order. The appellant's grievances regarding the lack of received documents, inability to conduct cross-examination, and absence of a defense reply were not adequately addressed by the Commissioner(Appeals). The Joint Commissioner's order highlighted unfulfilled requests for documents and cross-examination. The impugned order was set aside due to the violation of natural justice principles, and the matter was remanded to the original adjudicating authority for a fair hearing.

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

Summary:

1. The appellant applied for out-of-turn hearing due to the violation of principles of natural justice in the impugned order, even though the amount involved did not meet the criteria. The appellant had already deposited a significant amount during the investigation stage. The appeal was allowed for early hearing based on these grounds.

2. The appellant's grievance included not receiving relied upon documents, inability to conduct cross-examination before the original adjudicating authority, and absence of a defense reply on record. The Commissioner(Appeals) ignored these issues raised by the appellant.

3. The order of the Joint Commissioner highlighted that the appellant had requested documents and cross-examination of several individuals, but these requests were not fulfilled. Despite the allowance for cross-examination, no one appeared for it.

4. The appellant's plea before the Commissioner(Appeals) regarding the lack of supplied documents and cross-examination was not adequately addressed. The impugned order was set aside due to the violation of natural justice principles, and the matter was remanded to the original adjudicating authority.

5. The impugned order was found to be passed without observing natural justice principles, leading to the decision to remand the matter for a fair hearing. The appeal and early hearing application were disposed of accordingly.

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