TMI Blog2011 (1) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed on violation of principle of natural justice matter remanded back to adjudicating authority. - ST/304/2010 - A-30/KOL/2011 - Dated:- 13-1-2011 - Shri S.S. Kang, J. REPRESENTED BY : Shri R.K. Chakraborty, SDR, for the Appellant. None, for the Respondent. [Order]. Heard the ld. SDR for the Revenue as none appeared on behalf of the respondents. Revenue filed this appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the above mentioned decisions, I find merit in the contention of the Revenue that the Commissioner (Appeals) has no power to remand. Hence, the impugned order remanding the matter to the adjudicating authority is set aside. 4. Further I find that the adjudicating authority has passed an ex parte order. The notices were issued to the present respondents at the address as 167, N.S. Road, Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
