2011 (2) TMI 1007

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by Shri R.K. Verma, DR for the respondent.   Per Justice R.M.S. Khandeparkar:   Heard ld. Advocate for the appellants and DR for the respondent.   2. This appeal arises from the order dated 13.03.2009 passed by the Commissioner (Appeals), Chandigarh. By the impugned order, the appeal filed by the appellants against the order of the adjudicating authority has been dismissed for n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the order in that regard passed by the Commissioner (Appeals) within a period of 8 weeks from today if an opportunity in that regard is given to the appellants and on being so complied with the said provisions of Section 35 F of the Act, the appellants be permitted to argue the matter on merits before the Commissioner (Appeals).   5. Perusal of the impugned order apparently discloses tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) to give an opportunity to the appellants for being heard in the appeal on merits and to decide the same in accordance with the provisions of law. Hence, the appeal succeeds, the same is allowed and the impugned order is set aside. The appellants are directed to deposit the required amount in terms of Section 35 F within eight weeks from to-day. On such deposit being made, the Commissioner (Appea....