2016 (12) TMI 267

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..... appellate authority has not considered their contention that the demand is barred by limitation as also the merits of the case. It is observed that the first appellate authority has dismissed the appeal filed by the appellants before him mainly on the ground that they have not complied with the condition of the stay order. He has also not gone into the merits of the issue and contentions of the A .....

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..... d the appeal filed by the appellants before him on the ground that the appellants had failed to comply with the condition of the stay order. 2. When the matter is called, none appears for the appellants. The learned Authorised Representative for Revenue submits that the appeal is an old one pertaining to 2007 and none appeared for the appellants on previous occasions also. He therefore, plea .....

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..... and contentions of the Appellants in detail and has only made a passing reference and has concluded that the contentions are not acceptable. We find force in the submissions of the appellant and are therefore, constrained to remand the matter to the first appellate authority for deciding the matter afresh. Needless to say that the appellants should be given a reasonable opportunity to be heard. .....

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