2019 (1) TMI 1301

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..... rtunities to the appellant to present their case, but the appellant did not avail such opportunities on the ground that the matter was pending before the Hon'ble Bombay High Court - However, in the interest of justice, the appellant should be allowed one more last opportunity to present their case before the Commissioner - appeal allowed by way of remand. - Appeal No. E/949/2010 - A/88011/2018 - .....

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..... nfirmed with interest and penalty. Aggrieved by the said order, the appellant filed an appeal before this Tribunal and this Tribunal vide Order dated 07.03.2003 remanded the matter to the adjudicating authority for de novo consideration. Aggrieved by the said order, the Revenue filed an appeal before the Hon'ble High Court of Bombay. Consequently, the appellant received hearing notices for com .....

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..... ation of the order and participate in the adjudication proceedings. 4. Learned AR for the Revenue has no objection. 5. We find that the learned Commissioner has afforded sufficient opportunities to the appellant to present their case, but the appellant did not avail such opportunities on the ground that the matter was pending before the Hon'ble Bombay High Court. However, in the interest .....

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