2005 (2) TMI 255

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..... ember (T)]. - These two appeals have been filed by M/s. Vardhman Cables (India) and Shri Parag Jain, Director against dismissal of their Appeal by the Commissioner (Appeals) on the ground of time limit. 2. We heard Shri Kamaljeet Singh, learned Advocate and Shri Bipin Verma, learned Departmental Representative. Learned Advocate submitted that they had filed the Appeal before the Commissioner (Ap .....

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..... e that the present impugned order has been passed by the Commissioner (Appeals) in gross violation of the principle of natural justice as neither the letter of the Assistant Commissioner nor the communication received from Post Master had been brought to the notice of the Appellants and no opportunity has been given to them to controvert the same. We, therefore, set aside the impugned order and re .....

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