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TMI Blog2014 (7) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... NT Per : Mr. M.V. Ravindaran; When this matter was called out, none appears on behalf of the appellant. This matter was listed on 12.07.2013 on which date also appellant was not represented; Bench granted adjournment on its own and listed the matter for disposal on 25.09.2013 and on that date also appellants were unrepresented. In order to ensure that justice is done, Bench suo-moto adjourned th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss. 5. After perusing the records, we find that the appellant herein had filed a letter dated 03.09.2012 which reads as under:- It can be seen from the above reproduced letter that the appellant has been agitating for the amount of interest due to them on the refund filed by them. It is to be noted that order in original dated 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds to be set-aside and matter needs to be heard and disposed of by the first appellate authority on merits. Accordingly, we set-aside the impugned order and remit the matter back to the first appellate authority to reconsider the issue afresh after following the principles of natural justice. Application for condonation of delay and appeal disposed of as indicated herein above. (Dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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