2009 (2) TMI 356

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....R 1. None present for the appellant. 2. Learned DR submits that the order-in-appeal suffers from legal infirmity. He vehemently object the findings in the order-in-appeal submitting that department has no grievance if an assessee gets proper opportunity under the law. But the order that been granted relief has misdirected itself. He submits that the appellant whether is a cargo handling agen....

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....4 of the appeal order is looked into. The learned Commissioner has come to the conclusion that the appellant has not provided cargo handling service. His decision does not flow from the material on record in absence of examination of the agreement or the letter of appointment which gave rise to the consequence of the service. Therefore, it is necessity of the law that the learned Commissioner shou....