2011 (9) TMI 567

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....r: M.V. Ravindran: When this Miscellaneous application was called for disposal, ld.Counsel appearing on behalf of the applicant submits that this miscellaneous application is filed for bringing on record the additional evidences which were not produced before adjudicating authority wherein a demand of approximately Rs.5.25 crores (Rupees Five Crores, Twenty Five Lakhs) is confirmed with equal a....

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....ngth by both sides. In our view, on the question of additional evidence and admissibility thereto, put forth for the first time before Tribunal, we are not passing any judgment, but if it is germane to the case, the same needs to be considered by adjudicating authority for coming to appropriate conclusion and in our opinion, these should have been produced before adjudicating authority. It is fair....

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....t cross examination, it is mandatory on the part of the adjudicating authority to grant personal hearing to the assessee to put forth the defense and consider the same before reaching a conclusion. Absence of personal hearing is gross violation of principles of natural justice. 5. In view of the above, without expressing any opinion on the merits of the case, keeping all the issues open, we set....