2018 (5) TMI 1500

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..... both sides, the appeal is taken up for hearing and disposal - the appellant had neither filed any reply to the SCN before the adjudicating authority nor appeared before the Cd. Commissioner (Appeals) - In the interest of justice, to allow a last opportunity it is prudent to remand the matter to the adjudicating authority to consider their defence - appeal allowed by way of remand. - Appeal No.E/ .....

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..... y notice that the appellant had neither appeared before th a adjudicating authority nor filed any reply to the show cause notice. Also, even after remand order of the Tribunal, the appellant had not appeared before the Ld. Commissioner (Appeals) and defended their case. 5. The Ld. Advocate for the appellant submits that the consultant who was entrusted with the job did not appear before the aut .....

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