2010 (12) TMI 276

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....espondent. Per. Shri Justice R.M.S. Khandeparkar :- Heard the learned advocate for the appellants and DR for the respondent. These appeals arises from order dated 29th August 2008 passed by the Commissioner,Indore. Though the impugned order is sought to be challenged on various grounds, it is not necessary to address to all those grounds and suffice to refer to only one ground which relates ....

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....ring of the matter.Para17.1 of the impugned order reads thus :- 17.1 None of the Noticees, except the Noticee No. 6 and 7 submitted their reply in this case despite the fact that a number of opportunities were given to them to file their reply and also to appear for the personal hearing. In this case Personal hearings were fixed on 29.07.2008 and 12.08.2008 but the same were returned undelivere....

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....The records, therefore, ex-facie disclose that the appellants are the residents of and have their business at Surat. Perusal of para 17.1 quoted above discloses that notices were sent at Burhanpur which is situated in the State of Madhya Pradesh. The place of residential occupation and business of the appellants being Surat, the same is situated in the State of Gujarat. The impugned order nowhere ....