TaxTMI 
TaxTMI 
2004 (8) TMI 596
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....R, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The Revenue was directed to serve hearing notice on the Respondents through the Commissioner, as services through the Tribunal could not be effected. 2. The learned SDR files a report of the Joint Commissioner that efforts were made by the trained staff to serve the hearing notice on the respondents. However, ....