2011 (10) TMI 119

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..... l order have been passed by the Commissioner (Appeals) without hearing the applicants - Held that no opinion expressed on merits of case - Appeal allowed by way of remand - Stay petition disposed off. - E/289/2010 - - - Dated:- 10-10-2011 - Mr. P.G. Chacko, Mr. M. Veeraiyan, JJ. Appearance Mr. Anil Kumar B., Advocate, for the appellant Mr. M.M. Ravi Rajendran, DR, for the revenue .....

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..... Section 35F. 3. Learned advocate for the appellant submits that the Commissioner (Appeals) has not given a personal hearing before passing the impugned order. Learned advocate also submits that the stay order was also passed without hearing the applicant. It is further claimed that they are running on loss. 4. Learned SDR reiterates the findings and reasonings of the Commissioner (Appeals) an .....

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