2009 (11) TMI 602

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....Appellant. Shri Vikrant Kakria, Advocate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. -  Heard. 2. This appeal arises out of order dated 27-9-2004 passed by the Commissioner (Appeals), Ludhiana. By the impugned order the Commissioner (Appeals) has set aside the order passed by the adjudicating authority solely on the ground that the adjudication authorit....

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....tice was not complied with, that itself cannot be a ground to grant whole exemption from the liability to pay duty by the assessee. Undoubtedly, if there is failure on the part of the adjudicating authority to furnish the required copies of the documents to the assessee and that being made a ground of challenge to the order passed by the adjudicating authority nothing can prevent the appellate aut....