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TMI Blog2014 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... and opportunity of personal hearing to the appellants. However, the main appellant is also required to be put to certain condition so that appellants also co-operate in the adjudication proceedings in a time bound manner without any further delay - Decided partly in favour of assessee. - Appeal No. : E/12589 to 12591 & C/12597-12598 of 2013 - ORDER No. A/11647 to 11651/2013 - Dated:- 3-12-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri S. Suriyaranarayanan, Advocate For the Respondent : Shri S.K .Mall, AR JUDGEMENT Per : Mr. H.K. Thakur; These stay applications and appeals have been filed by the appellants against the OIO No. 24-25/MP/2012-13 dated 18.02.2013 under which, inter-alia, a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Mall (AR) appearing on behalf of the Revenue brought to the notice of the bench to letters dated 21.11.2005, 08.01.2007, and 23.01.2009 written by the main appellant, responding to the Revenue from the same address which was used by the Revenue for sending notices of personal hearing. He also mentioned that letter dated 10.08.2009 written by the Revenue to the main appellant was also at the same address written in response to the appellant s letter dated 03.02.2009. It was thus his case that there was a mechanism available with the appellants to receive the communications from the Revenue as letter F. No. V (Ch.54) 15-02/OA/2003 Surat dated 21.12.2006 was responded by the main appellant on 08.01.2007 from the same address, 346/358, GIDC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The case laws relied upon by the appellant are not applicable to the facts and circumstances of the present proceedings. Therefore, after allowing the stay applications, the appeals themselves are taken up for disposal in the light of the rival submissions made by both sides. 5. It is observed that the relied upon documents were not sent by the Revenue at the known postal address of the appellants and the same were being called for from the office of the adjudicating authority, Assistant Commissioner, Division III, Surat vide letter F. No. (Ch.54)15-02/OA/2003 dated 26.02.2009. Accordingly, the case is required to be remanded back to the original adjudicating authority for deciding the matter in de-novo proceedings after providing the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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