2012 (10) TMI 763

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....pellant. Shri Mayank Garg, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The delay in filing the present appeal by the Revenue is more than 48 days which stands attributed to administrative reasons. Learned S.D.R. appeared for the Revenue submits that the impugned order disposed of 23 appeals and it took sometime on the part of the officers to collect the....

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....r of the original adjudicating authority. 3. On going through the impugned order, we find that he has not discussed the merit of the refund claim, he has simply observed that in accordance with principle of natural justice, the adjudicating authority should have issued show cause notice before rejecting the refund claim. 4. The Revenue's grievance as represented through Shri K.P. S....

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....both side, we find that the issuance of show cause notices, disclosing the grounds for proposed action, is the basic requirement of law and should be adhered to by the adjudicating authority. However, the question is as to whether the non issuance of show cause notice can be held to be fatal to the Revenue's case or the Revenue should be granted an opportunity to issue show cause notice. We do not....