2009 (1) TMI 638

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....r the Respondent. [Order]. - Respondent is absent today. ld. DR submits that this appeal has arisen in view of enhancement of penalty to Rs. 2,88,497/- from Rs. 25,000/- by the ld. Appellate Authority below. An amount of Rs. 25,000/- was imposed by the ld. adjudicating authority by way of penalty. The appellant who was respondent below had no opportunity of a show cause for enhancement befor....

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....This is to follow principles of natural justice and give an opportunity to the aggrieved to lead defence. Natural justice being embedded to the adjudication of quasi criminal proceeding like penalty that cannot be refused. Therefore, ld. Commissioner (Appeals) is required to issue a clear cut show-cause notice to the respondent before him and ask show cause the respondent before him to why action ....