2015 (2) TMI 93

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....sh Arora and Abhisekh Jaju, Advocates, for the Appellant. Shri Amresh Jain, DR, for the Respondent. ORDER As the appellant have already deposited an amount of Rs. 1 crore during investigations and as we are of the view that the Adjudicating Authority has not followed the principles of natural justice, we, after dispensing with the condition of pre-deposit of balance amounts, proceed to de....

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....t Shri D.K. Rana, Advocate appeared and requested for extension of some more time for filing the reply. There is nothing on record to show as to whether such request was accepted or rejected by the Adjudicating Authority. The impugned order was passed on 31-10-2013 i.e. within a period of 7 days from the last date of hearing. 4. If an assessee has been causing appearance before the Adjudic....

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....pugned order stands passed without there being any defence reply on record. As such, in the interest of justice, we set aside the impugned order and remand the matter to the Adjudicating Authority for fresh decision. Needless to say that the appellant would file a detailed reply on record, which according to the ld. Advocate appearing for the appellant, is lying ready with them and the Adjudicatin....