2006 (5) TMI 437

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..... Rajeswara Sastry, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This application filed by the department (appellant) is for early disposal of the appeal. After examining the records and hearing both sides, we allow this application and, with consent of both sides, proceed to deal with the appeal straightaway. 2. The original authority had denied the b....

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.... appellants cannot be considered as mechanical pulp for the benefit of the notification and denied the same. It is seen from the records of the case, that in spite of several requests the test reports have not been supplied to the appellants. This is a very gross violation of principles of natural justice. In view of the several decisions cited by the appellants, the demand confirmed on the basis ....

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....ssee by the original authority inasmuch as that authority proceeded to deny the benefit of an exemption Notification to the party on the basis of the Chemical Examiner's test reports without showing the test reports to them. The finding to this effect noted by ld. Commissioner (Appeals) is perfectly justifiable. However, having found so, he ought to have remanded the case to the lower authority wi....