2011 (4) TMI 1109

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..... st appellate authority, by setting aside the order - E/1096/09 - - - Dated:- 21-4-2011 - Mr. D.N. Panda, J. Appearance: Shri.V.K. Singh, SDR, for respondent Per: D.N. Panda 1. None present for the appellants. 2. Ld. Appellate authority in para 4 of the order finding no evidence in support of claim for refund, disallowed the same. 3. The appeal memo does not suggest whet .....

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..... ate authority on 30/06/2011 and make an application to that authority to fix a date of hearing. Upon such application the authorities can fix a date of hearing and affording reasonable opportunity of hearing and shall pass a reasoned and speaking order. Accordingly, the matter is remanded to the first appellate authority, by setting aside the impugned order. (Dictated in Court .....

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