C. A. No. 1998/LB of 2001, decided on 24th January, 2002. Versus C. A. No. 1998/LB of 2001, decided on 24th January, 2002.

ORDER

MIAN ABDUL QAYYUM, MEMBER (JUDICIAL). --- Heard. Record examined.

2. This appeal is directed against the Order-in-Original No.1121-1132 of 2001, dated 30-5-2001 passed by the learned Deputy Collector (Adjudication), Multan, whereby while dealing the case of Dost Muhammad and others, the learned Adjudicating Officer confiscated the goods recovered from Dost Muhammad and others and at the same time applied the impugned order to 11 other persons out of which the appellant figures at S. No.7 and as a result of applying the, said order to the appellant, a Toyota Car bearing Registration No.G-1234 recovered from the possession of the Appellant was also confiscated. We have noticed that the learned Adjudicating Officer in para 3 of the impugned order has observed that no one appeared on behalf of Dost Muhammad and others and that no written reply was also filed and that, therefore, the case was being decided ex parte on merits.

3. The learned D.R. after examining the record has suggested that since prima facie no opportunity of being heard was provided to the appellant, therefore, in all fairness and to meet the requirements of law the impugned order to the extent of the appellant may be set aside and the case be remanded to the learned Adjudicating Officer for a fresh decision according to law after hearing the parties and after receiving the evidence which the parties may like to produce. The suggestion made by the learned D.R. is very fair. Acting upon the said suggestion, we set aside the impugned order to the extent of the appellant and remand the case to the learned Adjudicating Officer for a fresh decision according to law after hearing the parties and after- receiving the evidence which the parties may like to produce.

C.M.A./705/Tax (Trib.) Case remanded.