2018 (10) TMI 461

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..... sionerate to decide the matter denovo by providing reasonable opportunity to the noticees with the liberty to file the fresh evidence. Since, the present appellant is also one of such co-noticee who has not been given the opportunity of hearing at the time of the order of Commissioner, the said is followed and the matter remanded with the similar directions for denovo adjudication - appeal allowed .....

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..... y, 2017 confirming the demand therein. Being aggrieved the impugned appeal has been filed. 2. It is submitted by the appellant that appeals qua all those noticees who filed the appeals have already been disposed of by the final order No. 51567-51577 of 2018 dated 19/04/2018. The present appeal pertains to one of the co-noticee and is originating out of the same order-in-original. Accordingly le .....

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..... he Commissioner vide order dated 23 rd January, 2017 had decided the matter proceeding the petitioners ex-parte. It is due to the said ground, this Tribunal vide above- mentioned final order had remanded the matter to the concerned Commissionerate to decide the matter denovo by providing reasonable opportunity to the noticees with the liberty to file the fresh evidence. Since, the present appella .....

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