2023 (12) TMI 907

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....HRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) NONE for the Appellant Shri P. K. Ghosh , Authorized Representative for the Revenue ORDER R. MURALIDHAR : The Defect Memo has been raised by the Registry on the ground that the Appellant has not made the mandatory pre-deposit. 2. None has appeared on behalf of the Appellant, inspite of Notice. In the interest of justice, we have perused th....

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....ring and has not taken this stand before the adjudicating authority. Accordingly, he held that pre-deposit condition has not been fulfilled and he has dismissed the Appeal. On going through the Order-in-Original, it is seen that the adjudicating authority at Para 2.5 states that the Noticee failed to respond to the Show Cause Notice as well as for Personal Hearing. It is seen that the Appellant vi....

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....ter and has taken totally different view that the Appellant has not responded to the Show Cause Notice. Since this letter was very much available in the office of the adjudicating authority, even if the Appellant had not appeared for Personal Hearing, the Adjudicating Authority was duty bound to go through this letter and give proper finding as to why the contentions raised by the Appellant were a....