AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2016 (2) TMI 325
X X X X Extracts X X X X
X X X X Extracts X X X X
....he adjudicating authority vide order dated 23.6.92 with the following observations: 7.We have carefully considered the submissions made by both the parties and have perused the records and have carefully gone through the impugned order passed by the Principal Collector. The appellants have made out a serious grievance of the gross violation of principles of natural justice in as much as the statement of Smt. Jagbinder Kaur Bhatia having been fully relied by the learned Principal Collector, had not been furnished to them to make their effective reply. They have also complained that the Investigating officer having been produced for cross examination on the first day, was not again produced for cross examination on the first day, was....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xed connotation. It has variable content depending upon the nature of the enquiry, the framework of the law under which it is held, the constitution of the authority holding the inquiry, the nature and character of the rights affected and the consequences flowing from the decision partem requires that a particular specified procedure to be followed. It may be that in a given case the rule of audi alterm partem may import a requirement that witnesses whose statements are sought to be relied upon by the authority holding the inquiry should be permitted to be cross examined by the party affected while in some other case it may not. The procedure to be adopted for giving an opportunity to a person must necessarily depend on facts and circumstan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e authorities shall furnish a copy of the statement of Smt. Jagbinder Kaur Bhatia and shall consider the request for cross examination of the others in the light of our observations above. The authorities will be at liberty also to issue such clarification to the show cause notice on the basis of the available material as they may consider necessary and, in that case, the appellants would be given an opportunity to make a representation, to produce evidence and be also heard. Thus the appeal is allowed by remand." 3. The facts in brief are that M/s The Empire Safe Co. is owned by Shri Bhupinder Singh Bhatia and the clearance of M/s. Empire Safe Co. owned by Smt. Jagbinder Kaur Bhatia wife of Shri Bhupinder Singh Bhatia should be clubbed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 4. Learned advocate appeared on behalf of the appellant and submits that specific direction of the Tribunal has not been complied with wherein the Revenue was directed to supply a copy of the statement recorded during the course of investigation of Smt. Jagbinder Kaur Bhatia and cross examination of Shri Dayachand which has not been complied with. Moreover, all the records relating the case in hand, have been lost by the adjudicating authority and the documents are not available. Therefore, impugned order has been passed only on assumption and presumption and same is not sustainable in the eyes of law. Therefore, impugned order is to be set aside. 5. On the other hand, learned AR strongly opposed the contention of the learned Counsel an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rned AR. Therefore matter is being proceeded for disposal. 7. Heard the parties. Considered the submissions. 8. In this case, we have gone through the impugned order wherein the adjudicating authority himself has framed the following issues: 8. I have carefully gone through the written and oral submissions made by the party and I have examined the case records. From the allegations contained in the show cause notice vis-`-vis reply submitted by the party, the following points need to be considered: (i) Whether the case can be decided at this stage, when no relied upon documents are available and all the original documents are lost due to natural fury and circumstances beyond the control of adjudicating authority or h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not be supplied to the party in the circumstances narrated above, the directions contained in the subject order of the Hon'ble Tribunal cannot be complied with and consequently de-novo proceedings also can not be completed." The said application was disposed of by this Tribunal vide order No. 757/2007 Ex dated 14.8.2007 wherein this Tribunal has passed the following order:- "Revenue filed this Misc. application with the request to waive the condition of supply of documents and permitted de novo proceedings without said documents. We find that the matter was remanded to the adjudicating authority to decide afresh in view of the observations made in the Final Order. We find that the matter was remanded in the year 1992 and matter is ....