https://www.taxtmi.com/caselaws?id=238607 An appeal bearing the Commissioner (Appeals) office acknowledgment and an authorised verification was to be treated as duly received, especially where a copy had also been sent to the departmental office. A bare intimation that the appeal was not registered, without checking the relevant office record, was an incorrect approach. If the record was not traceable, the proper course was to reconstruct the file and decide the matter on merits after giving the assessee an effective opportunity. The matter was therefore required to be treated as received and reheard afresh in accordance with natural justice. en-us Mon, 15 Jul 2013 00:00:00 +0530 Fri, 25 Oct 2013 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238607 An appeal bearing the Commissioner (Appeals) office acknowledgment and an authorised verification was to be treated as duly received, especially where a copy had also been sent to the departmental office. A bare intimation that the appeal was not registered, without checking the relevant office record, was an incorrect approach. If the record was not traceable, the proper course was to reconstruct the file and decide the matter on merits after giving the assessee an effective opportunity. The matter was therefore required to be treated as received and reheard afresh in accordance with natural justice. Case-Laws Service Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238607