2025 (7) TMI 1199

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....a/w Ms Niyati Mankad (Through V.C.) and Ms. Priyanka Singh. ORAL ORDER:-   (M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The challenge in this Petition is to the Order-In-Appeal dated 29 May 2024 made by the Commissioner (Appeals) reje....

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....ould not have been shut out on the ground that the same amounts to additional evidence and that the procedure for adducing additional evidence was not substantially followed. The Petitioner should have been allowed to produce this judgment, and upon consideration of the same, it was always open to the Appellate Authority to take any appropriate view in the matter. But shutting out the production o....

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....aterials and then dispose of the appeal afresh. 8. However, we think that the impugned Order-In-Appeal dated 29 May 2024 must be set aside with liberty to the Petitioner to produce and rely upon this Court's judgment and order dated 11 September 2023 and the Respondents must equally be allowed to rely upon the proceedings in the fresh show cause notice issued to Mr. Pradhan and the cancellation....