2006 (3) TMI 643

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..... or the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The original authority passed an adverse order against the appellants on 20-1-2000. The appeal against that order was f .....

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..... ought to have made enquiry as to whether, as claimed by the party, the order of the original authority had actually been served on them in terms of Section 37C. If it be found that the department is possessed of evidence of such service of order on the assessee, the party should be given an opportunity to inspect the same, in their endeavour to establish that their appeal before the Commissioner ( .....

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