2018 (5) TMI 1963

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..... Subba Rao] When this matter was called nobody appeared for the appellant. Shri Gunaranjan learned A.R. appeared on behalf of the department. I find from the records that the matter was earlier listed on 12.02.2018, 03.04.2018, 25.04.2018 and this is the fourth hearing and the appellant has not availed the opportunity afforded to them to be heard. I therefore proceed to decide the matter on merits .....

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..... he Finance Act and imposed a penalty. 3. Aggrieved, the appellant appealed to Commissioner (Appeals) who partly modified the order of the lower authority. It is the contention of the appellant that while so arriving, the learned Commissioner (Appeals) has invoked provisions of Rule 6 (3A)(e) which was never mentioned in the show-cause notice and hence, the order-in-appeal needs to be set aside to .....

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