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Judgment
Ld. counsel submits that the appellate authority in para 13 of his order although noticed that there was violation of natural justice for no opportunity
granted to M/s. IBM Pvt. Ltd. he should not have made certain observations on the aspect of manner of conduct of high seas sales. When he
proposed remand of the matter on the ground of violation of natural justice, his observations on other aspects should not weigh consideration.
We appreciate that violation of natural justice is incurable defect even at the appellate stage. Therefore, remand is necessary to hear the appellant,
who was not heard at the adjudication stage. Accordingly, ld. adjudicating authority shall grant fair opportunity of hearing to the appellant to lead its
defence and upon hearing the appellant thoroughly he shall pass appropriate order. He shall take an independent decision on the basis of facts and
circumstances of the case and the defence led by the appellant without being influenced by para 14 of the order passed by ld. commissioner
(Appeals).
It is expected that the ld. authority shall issue notice to the appellant within three months of receipt of this order and complete the proceedings
within three months of the last date of hearing.
Appeal No.C/660/2009
Ld. counsel says that Appeal No. C/660/2009 has similar cause like above appeal, in which remand is ordered. For the aforesaid reasons, we
remand this appeal also to ld. Adjudicating Authority to pass appropriate order following due process of law indicated hereinbefore.
(Dictated and pronounced in the Open Court)