9911796707
TMI Blog2018 (6) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... final order the ld. Commissioner (Appeals) ought to have granted one opportunity to the Revenue to put forth their case, that too when he is allowing the appeal filed by the Assessee. As the respondent-assessee’s appeal was decided ex-parte, the department has been denied an opportunity to put forth their case. Therefore without going into the merits of the matter it is in the interest of just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of confiscation along with penalty of ₹ 5,00,000/-. Aggrieved the assessee-respondent filed appeal before the Commissioner of Central Tax, Appeals-II, Delhi which was allowed by the Commissioner (Appeals) and the Department is in appeal before this Tribunal against the impugned order dated 31.01.2018 passed by the Commissioner (Appeals). 3. Heard ld. DR for the Department and ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atural Justice. .. 4. I also found that in the impugned order in paragraph no. 3 the ld. Commissioner (Appeals) has recorded that no one appeared on behalf of Respondent (Revenue). The said paragraph 3 of the impugned order is extracted as under. .Personal hearing dated 08.01.2018 has been attended by Sh. Deepak Sharma (Advocate) on behalf of the appellant. He has reiterated the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed. 7. As the respondent-assessee s appeal was decided ex-parte, the department has been denied an opportunity to put forth their case. Therefore without going into the merits of the matter it is in the interest of justice that the matter be remanded to the Appellate Authority i.e. Commissioner (Appeals) to pass a fresh order, after giving an opportunity to both the parties to put forth their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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