Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

2025 (11) TMI 1643

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted 26 July 2019, which has the effect of holding that the Petitioner's Appeals before the Tribunal against the adjudicatory authority's orders dated 15 November 2017 and 30 October 2017 were not maintainable. The members of the Tribunal Bench differed on the appeal's maintainability. A reference was made to a third party to resolve the issue. The third member also held that the appeal was not maintainable. 3. Initially, submissions were made before us that the third member had held the appeal to be "maintainable" but proceeded to dispose of the appeal on merits without sending the matter back to the Bench. Even written submissions were filed to this effect. However, to our surprise, and also to the surprise of the Learned senior counsel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oceedings way back on 15 November 2017. He, therefore, submits that it is only fair that the Appellants are given a fresh opportunity of hearing and placing their replies/written submissions, before the show cause notice is finally disposed of. 9. Considering the passage of time, the officer who must have heard the Appellants may no longer be holding the charge of these proceedings. A fresh hearing will obviate the objection that normally the officer who hears must decide the matter. Therefore, we direct that a fresh hearing [i.e. opportunity for final arguments] be given to the Appellants in the facts of this case. 10. Regarding the production of further material, if the law permits, the Appellants may submit a written application fo....