https://www.taxtmi.com/caselaws?id=32324 The lower appellate order was unsustainable because it ignored binding Supreme Court decisions cited by the department. As the respondent did not appear or seek adjournment, the grounds raised by the department remained unrebutted, requiring reconsideration of the matter. The impugned order was therefore set aside and the case remanded to the lower appellate authority for a fresh decision in light of the cited Supreme Court rulings, after granting the respondent a reasonable opportunity of hearing. en-us Mon, 22 Oct 2007 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32324 The lower appellate order was unsustainable because it ignored binding Supreme Court decisions cited by the department. As the respondent did not appear or seek adjournment, the grounds raised by the department remained unrebutted, requiring reconsideration of the matter. The impugned order was therefore set aside and the case remanded to the lower appellate authority for a fresh decision in light of the cited Supreme Court rulings, after granting the respondent a reasonable opportunity of hearing. Case-Laws Service Tax Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32324