2012 (6) TMI 926

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S.S. KANG : Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) upheld the order passed by the adjudicating authority rejecting the refund claim. 3. The impugned order is passed in pursuance to the remand order dated 20.7.2005 passed by the Tribunal. 4. The only contention of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for adjournment. In view of this, we find merit in the contention of the appellant that the impugned order is passed in violation of the principles of natural justice, therefore the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh in accordance with the direction given in the earlier remand order dated 20.7.2005 The appeal is disposed of by way .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X