2010 (10) TMI 894

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....ppellant. [Order]. - Admitted fact is that ex parte order was passed by the Adjudicating Authority. This order was challenged by the respondent by filing appeal before the Commissioner (Appeals) and the main ground of challenge was that no reasonable opportunity was given to the respondent to contest the matter. It was found from the record that no proper notice was served upon the responden....

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....basis of which the CESTAT has concluded that in a case like this it could not be said that there was no power to remit the case back to the Adjudicating Authority. 2. Once the finding is recorded that the order passed by the Adjudicating Authority was in violation of principle of natural justice, such an order would be nullity in law. In these circumstances, we find no reason to interfere ....