Appellate Tribunal rules in favor of appellants due to violation of natural justice.

The Appellate Tribunal CESTAT, Mumbai found a violation of natural justice due to the Revenue's failure to provide copies of relied upon documents. The tribunal set aside the order, remanding the matter for reconsideration by the Commissioner with the appellants receiving the necessary documents and a fair hearing opportunity. The appeal was allowed through remand, and the stay petition was disposed of.

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Issues: Whether the impugned adjudication was vitiated for violation of principles of natural justice on account of non-supply of relied upon documents and absence of an effective hearing.

Analysis: The appellants sought copies of the documents relied upon in the show cause notice, but the documents were not supplied despite requests, and mere opportunity to inspect was held insufficient. The record also showed that hearing notices were not effectively received, with one notice reaching after the scheduled date of hearing, leaving the appellants without a proper chance to file a reply or present their defence. The adjudication was thus made without the appellants' defence being on record.

Conclusion: The adjudication order was set aside for breach of natural justice and the matter was remanded for fresh decision after supplying the relied upon documents and granting effective opportunity of hearing.

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