TMI Blog2019 (6) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed in the absence of the appellant. This case needs to be remanded to the Commissioner (Appeals) to decide the same on merit after affording an opportunity of hearing to the appellant - appeal allowed by way of remand. - ST/21151/2018-SM - Final Order No. 20466/2019 - Dated:- 11-6-2019 - MR. S.S GARG, JUDICIAL MEMBER Ms. Arya Anil, Advocate For the Appellant Mr. Madhupsharan, Asst. Commissioner (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 25.05.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice as no opportunity of hearing was granted to the appellant to present their case. She further submitted that in the impugned order, the learned Commissioner has observed that four opportunities of hearing was granted to the appellant but those opportunities were not utilized by the appellant nor made any request for adjournment or made any written submissions and in the absence of the appellant, the case was decided ex parte by the Commissioner (Appeals) and rejected the appeal of the appellant without properly appreciating the grounds of appeal. She further submitted that the Commissioner (Appeals) has failed to take note of the fact that adjournment applications were submitted and their acknowledgements were also received. She furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delivery Book which shows that he has sought adjournment on 05.03.2018 and 19.03.2018 because the seal of the Department is also annexed in the Local Delivery Book but in spite of the adjournment request, the learned Commissioner has observed that the appellant did not seek any adjournment and therefore he has decided the appeal in the absence of the party on the basis of the records available. Since the appellant has proved that he has made request for adjournment and the Commissioner (Appeals) has wrongly observed that the appellant did not seek any adjournment. Further I find that the impugned order passed in the absence of the appellant is violative of the principles of natural justice as the said order has been passed in the absence of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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