TMI Blog2011 (4) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2009 in response to the notice - order set aside and matter remanded to the Commissioner, Meerut to give opportunity of being heard to the appellants and then to pass the appropriate order in accordance with provision of law - in favour of assessee - E/3222 of 2010, 3223 of 2010, 3224 of 2010, 1423 of 2010, 1424 of 2010, 1425 of 2010, 1426 of 2010, 1427 of 2010, 1518 of 2010, 2376 of 2010, 2377 of 2010, 2459 of 2010, & 2460 of 2010 - - - Dated:- 25-4-2011 - Shri Justice R.M.S. Khandeparkar, Shri Mathew John, JJ. Appearance: Sl. Nos. 1-3 9 - Rep. by Sh. R.L. Thapliyal, Advocate for the appellants. Sl. No. 4 to 8- Rep. by Sh. R. Santhanam, Advocate Sl. No. 10 11- None Sl. No. 12 -13 # Rep. by Sh. G.K. Sarkar, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Learned Advocate for the other appellants submitted that since their liability flow from the alleged default on the part of the appellants M/s Hindustan Mint and Agro Products Pvt. Limited, any interference in the impugned order at the instance of the said appellants company would also entitle the other appellants to challenge the impugned order. 4. Perusal of the impugned order discloses that the appellants had not been regular in attending the hearing before the Commissioner. However, it is also apparent from the record that as regards the hearing which was fixed on 04.12.2009, notice thereof was received by the appellants Director only on 03.12.2009 and the appellants. Director could not have left the territory of Moradabad to atte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice. This fact was in fact brought to the notice of the office of Commissioner. In those circumstances, it was necessary to take note of the said fact and to fix the matter for further hearing by the Commissioner. The Commissioner having failed to do so, the impugned order cannot be sustained against the appellants company and for the same reason against other appellants, as rightly submitted by the learned Advocate for the appellants as setting aside the order against the said company would automatically result in setting aside of the order against the other appellants. 5. In the circumstances, the appeals have to be allowed on the limited ground as stated above without expressing any opinion on the merits of the case. 6. Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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