2018 (4) TMI 1823

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..... the view that a final opportunity may be allowed to the appellant to submits their reply to the SCN and appear for personal hearing before the Ld. Adjudicating Authority. Ld. Advocate undertakes that they will not seek unwarranted and unnecessary adjournments and will file reply to SCN within one month from the date of communication of the order. Appeal allowed by way of remand. - Appeal No. .....

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..... 11. Further, he submits that the Ld. Commissioner (Appeals) in para 9 of the impugned order observed that it was a violation of principles of natural justice, but, since he had power to remand the matter decided the appeal itself. He submits that the matter may be remanded to the adjudicating authority to submit their reply to the SCN and participate in the adjudication proceeding. 4. Ld. AR fo .....

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