2013 (4) TMI 435

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....y narrow compass, inasmuch as, there is a violation of principles of natural justice at the adjudicating authority level and hence, we allow the application for the waiver of pre-deposit of amounts involved and take up the appeals themselves for disposal. 3. Learned counsel would draw our attention to the fact that the show cause notice was issued on 02.2.2010 and appellant sought the copies of the seized documents from the authorities on 25.2.2010. It is his submission that the lower authorities did not give copies of the seized documents but granted personal hearing on 05.4.2010 and 06.5.2010. On both the days, appellant had sought adjournment on genuine reasons of illness and marriage. It is his submission that adjudicating authority ....

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.... Learned Assistant Commissioner (AR) on the other hand would bring to our knowledge the conduct of the appellant. It is his submission that despite there being three opportunities given to them, appellant had sought an adjournment. It his submission that the appellant has been blowing hot and cold as regards the receipt of documents and submit that they have been given all the documents on 27.1.2011 and would draw our attention to the said letter of the appellant. He would submit that even if the appellants plea has to be accepted as regards the violation of principles of natural justice, then they should be put to strict condition so that they appear before the adjudicating authority and cooperate in the proceedings. 5. We have conside....

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....he appellant also is far from satisfactory, inasmuch as the appellant has been seeking adjournments of the personal hearing granted by the adjudicating authority. Suffice to say, it is bounden duty of the appellant to appear before the adjudicating authority and cooperate in proceedings, we direct the adjudicating authority to handover the documents as sought for by the appellant by their letter dated 20.09.2011 within four weeks from the date of production of certified copy of this order. Appellants are also directed to reply to the show cause notice within four weeks from the date when they receive the documents from the adjudicating authority. Adjudicating authority on receipt of such reply to the show cause notice, will follow the princ....