BANK OF INDIA Vs. CESTAT

JUDGEMENT

(1.) This appeal by the assessee raises the following substantial questions of law.

(2.) Whether the CESTAT violated rule of natural justice and failed to appreciate the facts that when the entire city was damaged with the calamity of cyclonic storm and the records/files of the appellant bank were drowned in the water, the respondent No. 1 should have taken the judicial notice of the said fact.

(3.) Whether the CESTAT is correct in not giving the opportunity to get into the disputed issues, ignoring the fact of Cyclonic storm damaged in the entire city.