2005 (11) TMI 60

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..... assing the order under appeal. All that the Tribunal has in this regard stated is that since the assessee has not appeared despite a notice under registered AD the appeal was being decided on the merits ex parte. Mr. P.C. Jain, learned counsel for the appellant did not dispute the proposition that the Tribunal was competent to dispose of the appeal on the merits even in the absence of the appellan .....

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..... notice on a second address which was according to Mr. Jain available on the record was ever sent to the appellant-company. Be that as it may, the fact remains that the order under appeal has been passed without hearing the appellant. Such a hearing would in our opinion promote the ends of justice if the matter is remitted back to the Tribunal for that purpose. We accordingly allow this appeal, se .....

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