2009 (5) TMI 667

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..... . [Order]. - Disposing a batch of appeals filed by the assessees, Commissioner (Appeals) passed the impugned order rejecting the appeal of the assessee for failing to appear before him when personal hearing was fixed. It is the common case of the parties that the Commissioner (Appeals) had issued notices fixing hearing on two dates and that the hearing notices could not be served on the appellan .....

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..... I find that the Commissioner (Appeals) had not followed the procedure prescribed in Section 37C of the Act to serve hearing notices on the appellants and rejected their appeal without hearing them. The Counsel for the appellants and the ld. JCDR submit that the matter may be remitted for a decision on merits by the Commissioner (Appeals). 2. After considering the submissions made by both sid .....

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