9911796707
TMI Blog2000 (1) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. This appeal arises from an ex-parte order passed by Commissioner (Appeals) in Order-in-Appeal No. 33/99, dated 22-6-1999. The Commissioner has noted that appellants had been given personal hearing on 7-1-1997, 18-2-1997 and 8-6-1999 and as appellants on these occasions did not avail the opportunities of personal hearing, therefore he has proceeded to decide the case ex-parte. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to come from two different places namely Madras and New Delhi. However, their request was neither considered nor mentioned in the order. Therefore, they are aggrieved with the passing of the ex-parte order and hence they have asked for stay as well as for hearing the matter. 2. Ld. Advocate submits that they will be satisfied if the appeal is taken up and remanded to Commissioner (Appeals) and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceed for hearing when there was no communication from them. Therefore he submits that there is no proof of appellants having applied for adjournment in the matter. He submits that reiteration of order-in-original is also a finding and it cannot be said to be a non-speaking order. 4. On careful consideration of the submissions, and on perusal of the records filed by appellants, we notice that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date. Appellants shall submit their pleas and advance their arguments on the date fixed and the Commissioner shall take into consideration all the pleas raised by them during the course of hearing as well as the grounds of appeal before passing a detailed considered order in the matter. Thus the appeal is remanded to Commissioner (Appeals) for de novo consideration without granting stay in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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