2008 (9) TMI 641

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....Respondent. [Order per : Archana Wadhwa, Member (J)].  - The impugned order stands passed by the Commissioner (Appeals) in de novo proceeding when the matter was remanded with direction to decide on merits. In his impugned order, he observed as under : "The aforesaid impugned order in appeal No. 128/2004/97 (KDL) dated 12th March, 2004 was in fact issued on merits and not only on the....

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....nal and as such, has become non est. The matter was specifically remanded to Commissioner (Appeals) for decision no on merits and the observations by the appellate authority that action survives with him is contrary to the direction of the Tribunal. We also note that the said authority fixed the date of hearing as on 19-1-2005, which was sought adjournment by the appellant, the said adjournment re....