2011 (4) TMI 698

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....t of duty and penalty, we proceed to decide the appeal itself, inasmuch as we find that the impugned order stand passed by Commissioner in violation of principles of natural justice.   2. For ready reference and better appreciation, we reproduce Para 9 of the impugned order.   9. I have gone through the aforesaid Show Cause Notice and relevant case records. It is seen that the impugned....

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....y the appellant through their advocate on 6.2.07. He also draws our attention to the official receipt showing receipt of the said reply on 23.2.07. As such, he submits that inasmuch as there was a detailed reply filed by them, the observation of Commissioner non-filing of reply is factually incorrect and non-consideration of reply is resulting in violation of principles of natural justice. As rega....