2017 (9) TMI 1131

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..... in the interest of justice, the appellant be given a fair chance to rebut the date of communication as 26.04.2016 as observed by the Ld. Commissioner (Appeals) - appeals need to remanded to the ld. Commissioner (Appeals) to consider all issues afresh - appeal allowed by way of remand. - C/11351-11352/2017-SM - Final Order No.A/ 11781-11782/2017 - Dated:- 3-8-2017 - Dr. D.M. Misra, Member (Jud .....

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..... ) observed that the order-in-original was served on them on 26.04.2016, but in fact the order was received by them on 16.05.2016. While observing the date of communication as 26.04.2016, the Ld. Commissioner (Appeals) relied upon the report of the Department dated 03.02.2017, a copy of which was never handed over to them, so as to rebut the averments made therein. Further, he submits that even if .....

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..... tion as 26.04.2016 as observed by the Ld. Commissioner (Appeals). Consequently the appeals need to remanded to the ld. Commissioner (Appeals) to consider all issues afresh, including the delay in filing the appeals or otherwise after affording an opportunity of hearing of the appellant. Appeals are allowed by way of remand. Misc. Applications for early hearing are disposed of. (Dictated and .....

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