TMI Blog2013 (6) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the appeal of M/s Ravindra Kumar Agarwal and as such, inasmuch as the impugned order is already set aside by him and has become non-est, he has rejected the present appeal as not maintainable. Held that:- The applicant in the Miscellaneous Application filed by Asha Agarwal is given liberty to air her grievances before Commissioner (Appeals) by way of filing application before Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) vide which he has rejected their appeal as not maintainable. 2. After hearing both sides for some time, we find that vide order in original, the Deputy Commissioner rejected the request of one Smt. Asha Agarwal for amendment in Form A-1 (registration certificate) issued in the name of M/s Ravindra Co. It is seen that three appeals were filed against the said order one by Shri Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal dated 31.3.2010 he has already set aside the impugned order while allowing the appeal of M/s Ravindra Kumar Agarwal and as such, inasmuch as the impugned order is already set aside by him and has become non-est, he has rejected the present appeal as not maintainable. 4. Without going into the merits of the case, we really find the above route of dismissal of appeal as against the basic canon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals). The said course of action adopted by the Commissioner (Appeals) is admittedly and definitely disadvantageous to the present appellants. As such without going into merits of the case and without expressing any opinion, we set aside the present impugned order of Commissioner (Appeals) and remand the matter to him for disposal of appeals on merit as the Revenue cannot tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts while deciding the miscellaneous application that whether any separate appeal was filed against the order in appeal by Asha Agarwal. The appeal was required to be filed by her when order was issued to Sarita Agarwal separately. Operative portion of the order was also against Asha Agarwal, though the appellant claimed that appeal filed by Ravindra Co. was actually filed by Asha Awarwal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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