2006 (1) TMI 285

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....the Appellant. Shri V.K. Agarwal, JDR, for the Respondent. [Order]. -  All these 3 appeals are directed against two orders-in-appeal both dated 19-1-2004 passed by the same Commissioner (Appeals) wherein the appeals of the appellants were rejected. 2. Heard both sides. The main point agitated by the learned Advocate is that the adjudicating authority has not granted an effect....

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.... But his order-in-original was passed on 29-5-2003 which could have been passed after granting a personal hearing on 26-2-2003 as requested by the appellants. 3. Further, I find that the appellants have taken this as a main ground of appeal before the appellate authority and the appellate authority has not even though it fit to consider the said ground in his order-in-appeal. The appellate....