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Issues: Whether the denial of a personal hearing before disposal of the appeal amounted to denial of principles of natural justice, warranting remand.
Analysis: The Appellant had specifically sought a personal hearing before the appeal was disposed of. The appellate authority decided the matter without granting such hearing. The omission was treated as a breach of natural justice, and the question of limitation was left to be considered by the appellate authority on remand.
Conclusion: The denial of a personal hearing amounted to denial of natural justice. The matter was therefore remanded to the Collector (Appeals) for decision afresh after granting the Appellant an opportunity of hearing.
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