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2019 (2) TMI 1767

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..... ievance of the Revenue that they have not been properly heard by the ld. Commissioner (Appeals) - HELD THAT:- The ld. Commissioner (Appeals) had finalized the matter only on one date of hearing, on which the appeals were heard ex parte in absence of the Revenue and the same were disposed of - in the interest of justice, the impugned orders is set aside and the appeals allowed by way of remand to t .....

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..... een properly heard by the ld. Commissioner (Appeals). 3. Accordingly, in the interest of justice, we set aside the impugned orders and allow the appeals by way of remand to the ld. Commissioner (Appeals), who shall hear both the parties and pass a reasoned order, in accordance with law. The date of hearing fixed by us is 25.02.2019 at 11.00 A.M. before the ld. Commissioner (Appeals). We also dire .....

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