2015 (8) TMI 349

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..... rinciples of natural justice. The order dated 05.12.2012 passed by the first appellate authority is required to be set-aside and the same is set-aside. The matter is remanded back to the Commissioner (Appeals) for deciding on condonation of delay in filing of appeal. - Matter remanded back - Decided in favour of assessee. - Appeal No. : ST/10451/2013 - ORDER No. A/10499 / 2015 - Dated:- 1-5-2015 .....

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..... oidable reasons he is not able appear for personal hearing on 29.11.2012 and another suitable date may be given. The said letter has been acknowledged by the office of the Commissioner (Appeals) Surat on 29.11.2012. 2. Heard both sides and perused the case records. It is observed that a letter for adjournment of personal hearing was submitted by the appellant which was not taken into considerat .....

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