2004 (1) TMI 518

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..... In this appeal, the appellants have challenged the impugned order-in-appeal vide which the Commissioner (Appeals) has rejected their appeal on the ground that there was no speaking order passed by the Asstt. Commissioner rejecting their refund claim. 2. I have heard the learned JDR and Shri S. Mani, Co. Representative. The perusal of the record shows that the appellants submitted the refund cla .....

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..... uld have heard the appellants on merits and decided, as to whether the order communicated by the Asstt. Commissioner through a letter was a valid order in the eyes of law or not. If in his view the order was not a speaking one, he should have set aside that communication and directed the Asstt. Commissioner to pass a speaking order instead of dismissing appeal of the appellants on the ground that .....

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