2008 (12) TMI 511

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.... Shri J.A. Khan, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. While waiving the requirement of pre-deposit, we had fixed the regular hearing of this case on 23-10-08. Simultaneously, a direction was given to the Department to obtain copies of the office records containing the order of the Commissioner rejecting the request of re....

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....e records of the Commissioner is not being produced before the Bench to ascertain as to whether the prayer of the appellants was duly considered by the Commissioner, whether the appellants were heard by the Commissioner and whether a speaking order was passed rejecting the Remission request. In the absence of the relevant records, we have to conclude that the concerned Commissioner has mechanicall....