2011 (3) TMI 817

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..... ive of pre-deposit refund of the amount which is disallowed by the Commissioner (Appeals) in the appeal filed by the Revenue. 3. The contention of the applicant is that they received the notice of hearing on 13.8.09 which is in respect of appeal filed by the Revenue against OIO No.R-12/RC/AC/09 dt.04.02.09 and the applicant appeared in pursuance of this notice before the Commissioner (Appeals). N .....

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..... by the Commissioner (Appeals) in respect of appeal filed against the OIO No. R-576/RC/AC/09 dt.13.01.09. The impugned order in respect of this adjudication order is set aside after waiving pre-deposit of the amount in dispute and the matter is remanded to the Commissioner (Appeals) to decide the appeal afresh after affording opportunity of hearing to both sides. The appeal is disposed of by way o .....

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