TMI Blog2016 (12) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants any opportunity to present their case. In view of the above, I remand the matter to the adjudicating authority for de-novo adjudication, directing him to accord reasonable opportunity to the appellant allowing them to raise all issues - appeal allowed by way of remand. - E/42067/2015 - FINAL ORDER No.41533/2016 - Dated:- 7-9-2016 - Shri P.K.Choudhary, Judicial Member Ms. V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prepare the reply and adjourn the hearing . The same was also not considered and an ex-parte order was passed by the adjudicating authority. On appeal, the Ld.Commissioner (Appeals) had not considered the plea of the appellant that the Order-in-Original was passed violating the principles of natural justice and had rejected the refund claim on the ground of lack of evidence. The appellant is henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|