2019 (9) TMI 281

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..... f the appeal before the Tribunal. Therefore we are inclined to remand the matter for a fresh hearing and disposal by the Appellate Tribunal - appeal allowed by way of remand. - C. E. Appeal No. 19 of 2019 - - - Dated:- 29-8-2019 - MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : ADVS. SRI. JOY THATTIL ITTOOP, SRI. BIJISH B. TOM, SRI. JACOB TOMLI .....

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..... the basis of grounds of appeal raised by the appellant . 2. The Appellate Tribunal had heard the matter on 13. 12. 2018. The decision was rendered on 27. 12. 2018. Learned counsel for the appellant had pointed out that, the authorised representative had forwarded an adjournment application, well in advance before the date of final hearing, copy of which is produced as Annexure-F .....

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..... ntention of the appellant that the merits of the appeal was considered by the Tribunal on a wrong notion, because the appellant could not get an opportunity of hearing before the Tribunal. 4. We heard the learned Standing Counsel appearing for the respondent. From the facts as narrated above, we think that there occurred denial of natural justice in affording a reasonable opportuni .....

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