2011 (1) TMI 343

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.... Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After rejecting the request of adjournment we proceed to decide the appeal itself inasmuch as we are of that Commissioner (Appeals)'s order is required to be set aside and matter to be remanded to him for decision on merits, as he has not decided the issue on merits. 2. The Commissioner (Appeals) has rejected the appeal on the ....