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2017 (7) TMI 986 - CESTAT KOLKATAPrinciples of Natural Justice - maintainability of appeal - non-appearance of appellant before ld. Commissioner (Appeals) - Held that: - in spite of various opportunities of personal hearing given by the first appellate authority, the appellant did not appear before him. Accordingly, the appellate authority has proceeded to decide the appeal without observing the principle of natural justice. I also find that no documents were filed before him. Under the circumstances, I set aside the impugned order and remand the matter to the ld.Commissioner (Appeals) for re-consideration of the case on merit - appeal allowed by way of remand.
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