2018 (6) TMI 1549

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..... R.K. Verma, (Advocate). JUDGMENT Ajay Sharma, The instant appeal has been filed by the Revenue against Order-in-Appeal dated 31.01.2018 by the Commissioner of Central Tax, Appeals-II, Delhi. 2. A show cause notice dated 09.09.2014 was issued, which after adjudication vide Order-in-Original dated 12.01.2017 culminated in confirmation of confiscation of goods having assessable value of....

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.... been passed in violation of the principal of natural justice. The relevant portion of the written submission is extracted as under:- "............It is submitted that no one could appear on behalf of Revenue at the time of personal hearing before Commissioner (Appeal). The order passed by the learned Commissioner (Appeal) is ex-partee order without any representation from side of Revenue....

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.... have granted one opportunity to the Revenue to put forth their case, that too when he is allowing the appeal filed by the Assessee. He has no occasion to deal with the submission of the Revenue. Allowing the Appeal filed by the Assessee, without hearing the Revenue is in complete breach of principles of natural justice. 6. The ld. Advocate for the respondent- assessee supported the impugned or....