Appellant Denied Natural Justice Due to Lack of Hearing; Case Remanded for Reassessment with Hearing Opportunity.

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....Principles of natural justice were violated by denying opportunity for personal hearing without making serious attempts to reach out to appellant. Recovery proceedings cannot be initiated when stay application is pending for reasons beyond assessee's control. In revised appeals scheme with mandatory pre-deposit, stay on appealed order is deemed operative once appeal is accepted by Tribunal after paying requisite pre-deposit. Impugned order was cryptic without adjudicating rights and liabilities by applying mind to merits. First Appellate Authority could have decided matter ex-parte for non-prosecution, but not at first instance when intimation letter was returned with remarks 'left and moved'. Appellant's laxity in not updating contact addr.........