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TMI Blog2013 (6) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) for giving personal hearing to the appellant by giving notice at the correct name and address. - Appeal No. E/S/56/2011 & E/96/2011 - - - Dated:- 8-3-2013 - Shri Mathew John, J. For the Appellant: Shri K. Subash Chandran For the Respondent: Shri D.P. Naidu, Addl. Commr.(AR) JUDGEMENT In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... memorandum and related documents also contain the name of M/s. Global Overseas as the appellant. However, the order copy was forwarded to M/s. Global Services. File contains the returned postal cover. It also contains the address and it is seen that the cover was addressed to M/s.Global Services. The returned cover contains correction, whereby and where under, M/s. Global Services was corrected a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by limitation. 13. The question of law is accordingly answered in favour of the appellant by holding that the Tribunal failed to exercise its judicial discretion in accordance with the settled legal position with regard to the term sufficient cause. 14. In the result, the order dated 27 May 2011, in Final Order No.640/2011, is set aside and the matter is remitted to the Tribunal for fresh co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some apparent error in the name of the party to whom communication for personal hearing was sent and this has resulted in denial of natural justice of giving personal hearing by the Commissioner (Appeals). Therefore, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) for giving personal hearing to the appellant by giving notice at the following name and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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