2018 (9) TMI 381

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....ta, Adv. And Mr. Pranit Bag, Adv For The Respondents : Mr. Bhaskar Prasad Banerjee, Adv. ORDER The Court :- An order in appeal dated April 15, 2005 passed by the Commissioner (Appeals), Coimbatore is under challenged in the present writ petition. Learned Advocate appearing for the petitioners submits that, petitioners are carrying on business in Kolkata. It exported certain goods from ....

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....njunctures. Since the proceedings resulting in the order in original is vitiated by the breach of principles of natural justice and lack of jurisdiction, the impugned order in appeal should also be quashed on the same principles. Learned Advocate appearing for the respondents submits that, the High Court has no jurisdiction to entertain the writ petition. The order in appeal was passed by the C....

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.... original as also the order in appeal will be suffered by the petitioners at a place within the territorial jurisdiction of this Court. Therefore, a substantial part of the cause of action of the instant proceedings have arisen within the jurisdiction of this High Court for it to assume jurisdiction under Article 226 of the Constitution of India. The impugned order in appeal is also appealable.....

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....ing stands vitiated due the breach of principles of natural justice. The show cause notice was not served upon the petitioners. Despite, such point being taken in the appeal, the order in appeal merely surmises on the basis of the materials available that, the show cause notice and the order in original was served upon petitioners. With respect, the evidence placed before the Appellate Authority, ....