2009 (9) TMI 52

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..... Judicial) Shri Abhishekh Jaju, Advocate, for the appellant. Shri S. Gautam, SDR, for the respondent. [Order per : P.K. Das, Member (Judicial)] - After hearing both the sides and on perusal of the records, I find that the appellant challenged the order of the Commissioner passed under Section 84 of Finance Act, 1994. 2. The ld. Advocate submits that the Commissioner (Appeals) vide Order-in-App .....

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..... ng. 3. I find that the Revision Order was passed without giving reasonable opportunity of hearing in violation of the principles of natural justice. In view of that, the impugned order of the Commissioner is set aside. The matter is remanded to the Commissioner to decide afresh after giving reasonable opportunity of hearing to the appellants. All the issues are left open. The appeal is allowed by .....

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