1996 (8) TMI 313

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..... y for admission and if admitted for grant of stay of recovery. An application for adjournment is received. However, going through the record, it appears that the matter calls for a remand and hence, admitting the same and granting waiver against pre-deposit, entire appeal is taken up for hearing. This appeal is against the order of the Commissioner (Appeals) confirming Order-in-Original No. D-26 .....

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..... t was for the department to establish that the communication so received pertained to some another matter. The presumption in law has not been rebutted by the department and in that case it cannot be said that the appellants have not filed the reply. The reply is not considered by the authority below and hence, the orders passed cannot be sustained. The same is, therefore, set aside and the matter .....

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