2007 (4) TMI 194

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..... anded back to the Ld. Commissioner (Appeals) to re-consider the issue afresh and pass a speaking order - ST/279 OF 2006 - A /668/C-1V/SMB OF 2007 - Dated:- 23-4-2007 - M.V. RAVINDRAN, JUDICIAL MEMBER ORDER 1. This appeal is directed against order-in-appeal dated 20-7-2006 vide which Ld. Commissioner (Appeals) had allowed the appeal filed by the respondent. 2. The re .....

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..... Appellants have pleaded that they could not attend hearing due to some unavoidable reasons. Anyway it was a case of excess tax payment. In fact they had paid more. Since, no revenue loss was involved there was no reason as to why one more opportunity of hearing could not be given. They do not have a history of tax evasion. Records are clearly verifiable as per the bills raised and amount actu .....

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