9911796707
TMI Blog2000 (5) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... n as requested by the departmental representative, (there being nobody present for the respondent) since it involves consideration of simple issue. 2. The Commissioner (Appeals) has dismissed the appeal filed by the Asstt. Commissioner on the ground that on four occasions on which he had fixed the hearing no one appeared either for the department or the respondent. He has thus concluded that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) to dismiss the department's appeal for the non-appearance. It has been a long standing practice of the department not represented before the Commissioner (Appeals), except in rare cases. We are also not aware of any provision of law that requires the department to be represented before the Commissioner. 4. The appeal is accordingly allowed. Impugned order set aside. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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