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TMI Blog2011 (6) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) has power to condone the delay - As the submissions and evidence sought to be produced by the department were not before the Commissioner (Appeals) - The department is permitted to produce evidence relied upon relating to service of order in original on the respondent-assessee within thirty days from the receipt of this order - The appeal is allowed by way of remand - ST/1713/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot appear for personal hearing fixed on 24.09.08 and 25.09.08 and hence an ex-parte order was passed. the order dated 17.11.08 was sent by the registered post acknowledgement due. As they came to know that the respondent-assessee has left the premises, vide panchnama dated 27.1.09, the order was pasted on the walls of the house which was the last known address. However, the respondent-assessee sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of reply from the respondent-assessee and without respondent-assessee appearing for personal hearing. The Commissioner (Appeals) has passed the order against the department without hearing the representative of the department. However, before the Commissioner (Appeals), respondent-assessee was duly represented. 6. Surprisingly, the respondent-assessee is not represented before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have dismissed the appeal as time barred as settled by the Hon ble Supreme Court in the case of Singh Enterprises cited supra. 7. As the submissions and evidence sought to be produced by the department were not before the Commissioner (Appeals), I deem it appropriate to set aside the order of the Commissioner (Appeals) and remand the matter back to him for fresh consideration. The depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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