2022 (4) TMI 83

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....r>HON'BLE MR. ASHOK JINDAL, JUDICIAL MEMBER AND HON'BLE MR. C. J. MATHEW, TECHNICAL MEMBER Shri Anirudha R.J. Nayak, Advocate for the appellants. Shri P. Gopakumar, Addl. Commissioner(AR) and Shri Rama Holla, Superintendent(AR) for the respondent. ORDER PER : ASHOK JINDAL The appellants are in appeal against the impugned order wherein demand has been confirmed on account of undervalua....

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....2, it is a violation of principles of natural justice; therefore the impugned order is to be set aside on this ground only. He also drew our attention to the show-cause notice as well as the adjudication order which are verbatim; therefore, there is no application of mind while adjudication; in that circumstance also, the impugned order needs to be set aside. 4. On the other hand, the learned AR ....

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....ity with regard to the defence taken by the appellant during the course of adjudication. Moreover, cross examination of the persons whose statements were relied upon by the adjudicating authority in adjudication order as well as while issuing the show-cause notice have not been granted. In that circumstance, we hold that there is violation of principles of natural justice and the impugned order ne....