ORDER
Krishna Kumar, Member (J)
Page 31
1. Heard both sides.
2. The learned Counsel for the appellants brings to my notice that order of payment dated 16th October, 1998 passed by the tribunal, which is at pages 19 and 20 of the paper book. He submits that the tribunal has specifically directed that the appellants may be provided with copies of the relied upon documents or given the opportunity of making copies on their expenses. He submits that despite the direction of the tribunal, the appellants were not given the opportunity as admitted by the learned DR on page 52 of the Order. Page 36, internal page 11 of the order, the learned SDR pointed out that the notices have inspected the relevant records for Page 32 48 days through out the years 1988 to 1991 and also took out the copies thereof. Therefore, he contended that they were given the relevant records. However, the ld. Counsel points out that the order of the tribunal is dated 16th October, 1998. Therefore, non-compliance of the direction contained therein has resulted in the violation of the principles of natural justice as the Commissioner’s reference to the inspection relates to sometime 1998 to 1999, which is not material as the Commissioner has violated the direction of the tribunal.
3. In view of the above, I waive the pre-deposit. The cases are fixed for regular hearing on 21st November, 2005.
(Dictated in Court)