2008 (7) TMI 334

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....ber (J) Shri A.R. Madhav Rao, Advocate, for the Appellant. Shri H.K. Thakur, Jt. CDR, for the Respondent. [Order per : D.N. Panda, Member (J) (for the Bench)]. - Both the appeals have arisen out of a common order dated 12-1-05 passed by learned Appellate Authority below giving rise to the dispute whether the appellant has supplied the goods as parts of complete air conditioner or as compl....

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....en a material gave rise to civil consequence of levy of duty and criminal consequence of levy of penalty, no opportunity of rebuttal was granted to the Appellant. Nothing can be gathered from the appeal order itself to reach to a conclusion that natural justice was followed by granting an opportunity to the appellant to lead its defence and evidence when there was material proposed to be used agai....

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.... the appeal record gives a satisfaction from the language employed by the learned Appellate authority itself that the matter called for observation for due process of natural justice. Therefore, we were curious to notice from subsequent paragraphs of the order whether such a process was followed. It is elementary principle of jurisprudence that no one shall be condemned without being heard. We hav....