TMI Blog2008 (2) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... considered - citations relied upon by appelalnts have not been examined Commissioner (Appeals) shall deal with all the grounds raised by the appellants - appeal is allowed by way of remand to the Commissioner (Appeals) for fresh hearing - ST/382/2007 - 133 OF 2008 - Dated:- 4-2-2008 - DR. S.L. PEERAN, MEMBER (J) and SHRI T. K. JAYARAMAN, MEMBER (T) Shri Pradyumna G.H., Advocate, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner(Appeals). Therefore, the appellants pray for remand of the case to the Commissioner (Appeals) as there is a clear violation of Principles of Natural Justice. It is submitted that the findings recorded in the impugned order were never informed to the appellants and there was no occasion to contest their ground. 2. The learned Counsel submits that the matter be remanded to the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CX dated 31.12.1996. The Show Cause Notice has been issued on 14.11.2005 with regard to the demands pertaining to 01.03.2003 to 20.11.2003. Therefore, they have taken several pleas pertaining to the ground of limitation. It is also stated that the Show Cause Notice does not allege material facts for invoking longer period and grounds of suppression has not been stated. The learned Counsel further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice. The aspect pertaining to limitation is also not been looked into is the complaint. We are of the considered opinion that there is substance in the submissions. The only course required to be adopted is to set aside the impugned order and remand the case for fresh hearing. The appellants shall be given an opportunity to explain the matter and the Commissioner(Appeals) shall deal with all th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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