2004 (9) TMI 16

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..... was not found to be served the notice of the appeal before the appeal was finally heard and decided against them - If the assessee is granted an opportunity of hearing, in appeal, then there is no prejudice caused to the Revenue. It is for the reason that as and when the appeal is heard by the Tribunal, the Revenue will also be heard by the Tribunal before any order is passed on the merits. In su .....

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..... Tribunal went into this question and confirmed that the notice of the appeal was not properly served on the assessee and, therefore, by the impugned order, the main order passed in appeal was recalled on payment of Rs. 1,000 by way of costs to be paid by an assessee and the appeals were accordingly set down for final hearing after affording an opportunity to the assessee. It is against this orde .....

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..... e is granted an opportunity of hearing, in appeal, then there is no prejudice caused to the Revenue. It is for the reason that as and when the appeal is heard by the Tribunal, the Revenue will also be heard by the Tribunal before any order is passed on the merits. In such matters, the Revenue should not have even filed the appeal which does not really involve any substantial question of law. The .....

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