2009 (3) TMI 274

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..... missioner has passed the ex parte order citing personal hearing not attended by appellant - As the impugned order has been passed ex-parte, we do not wish to comment on the various contentions made by the party. We are of the considered opinion that the matter should go back to the Revisionary authority for de novo decision. - Further the appellants should cooperate with the Revisionary authority .....

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..... out receiving any reply from the appellants and also without any personal hearing. The Commissioner in the impugned order has made the following observations:- "The show cause notice was dispatched to the assessee on 16-12-2006. Subsequently, letter was sent on 18-12-2006, communicating the personal hearing dates on 16-1-2007 or 17-1-2007 or 18-1-2007 at 17.00 hrs. No reply was received from the .....

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..... he assessee did not attend the personal hearing on any of the three dates, I am constrained to dispose of the case on ex parte basis." In the above paragraph, the Commissioner has justified his decision for passing the ex parte order. During the course of hearing before us, the learned Advocate referred to various records maintained by them and stated that the impugned order dated 24-1-2007 had .....

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