2013 (12) TMI 395

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....: D N Panda We heard Shri Santhanam, learned Counsel yesterday extensively. In view of the difference between department and the assessee, the latter faced huge demand and matter of pre-deposit during pendency of appeal had travelled up to Apex Court. Violation of principle of natural is principal grievance of appellant submitting that no hearing was granted to appellant nor each and every ground....

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....om para 1 of the note it appears that there was dispute relating to same assessee before learned Adjudicating Authority on the point of determination of capacity and consumption of power. According to the appellant, arbitrary determination of power consumption per unit of output manufactured should be avoided and a fair trial should be conducted to resolve the dispute. 5. In para 2 of the note ap....

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.... violated. So also length of notice period calling for presence of the appellant to grant hearing should be reasonable. 9. We appreciate that the appellant prefers to resolve the dispute at the grass root level rendering cooperation to learned Adjudicating Authority. But noticing the allegation attitude of the appellant we direct the appellant that there should not be any further allegation again....

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....d that proceedings shall come to an end by 30th September, 2013 following due course of justice. 11. Making aforesaid proposition of remand we do not say that Adjudicating Authority is prevented from exercising his power vested under law to protect the interest of Revenue while granting fair opportunity of hearing to the appellant. 12. This appeal is remanded on the aforesaid terms and both the ....