2014 (10) TMI 590

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..... , for the Respondent. ORDER Counsel submits that he has informed the Tribunal by a letter dated 27th August, 2013 as to his pre-occupation in Chandigarh for which the hearing of the appeal may be adjourned by Tribunal. That letter was not brought to notice of the Tribunal, as a result of which appeal was dismissed considering that the appeal filed before ld. Commissioner (Appeals) was time-barre .....

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..... was the date of filing of the bill of entry shall be contrary to the provisions of law. Accordingly the appeal may be restored and remanded to ld. Commissioner (Appeals) to consider the same on merit. 2. Revenue appreciates difficulties expressed by appellant as above. 3. We have perused the communication of the appellant seeking adjournments which is forming part of record. That not b .....

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..... Commissioner (Appeals) within a month of receipt of this order requesting him to fix the date of hearing and on the date fixed, without any adjournment the appellant shall be present with its pleadings and evidence to contest its appeal. Ld. Commissioner granting fair opportunity of hearing shall pass appropriate order. 5. In the result, MA (ROA) is allowed, appeal restored and that is reman .....

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