2010 (12) TMI 489

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.... :- After having heard the Learned Counsel for the appellant and after having gone through the impugned judgment and order the appeal is admitted on the following points :- (i)      Whether the said impugned order dated 3rd June, 2010 was passed by the Learned Tribunal and the order dated 19th May, 2009 was passed by the Commissioner in gross violation of principles of ....

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....der of the Learned Tribunal we notice that the appeal before us is taken up on the point of violation of principle of natural justice as the first authority while adjudicating the matter did not allow to cross-examine the persons whose evidence and/or statements were said to have been relied on. In spite of this point being taken it has come to our notice that the learned Tribunal has not dealt wi....

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....ocess. This enquiry should have been made by the Learned Tribunal when a complaint was made in this respect. As we have already noted the learned Tribunal overlooked this aspect, on this ground alone this appeal succeeds and impugned judgment and order of the Learned Tribunal is set aside. We accordingly direct the Learned Tribunal to decide afresh firstly after making an enquiry whether statement....