2011 (6) TMI 413

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....the credit of Rs.8,65,117/- and imposed penalty of Rs.50,000/-. The original authority passed the ex-parte order against the respondents as the respondents failed to furnish reply inspite of ample opportunity given and did not appear for personal hearing which was fixed after specific request for adjournment on the earlier date of hearing. The appellants filed appeal before the Commissioner (Appea....

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....or appear for personal hearing. 7. Since the submissions of the Appellant have now been enumerated in the aforesaid grounds of Appeal, it would be just and proper to remit the case to the lower authority to re-determine the issues afresh after granting an opportunity to the Appellant to present their case in person." 3. Learned SDR submits that the Commissioner(Appeals) has no power of remand af....

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....sioner (Appeals) and he has held that the same require factual verification and therefore remanded the matter to the original authority. However, it is settled law that the Commissioner (Appeals) has no power of remand after 11.5.2001, and therefore the order of the Commissioner (Appeals) cannot be allowed to survive. 6. However, I am of the view that the grounds on which the Commissioner (Appeal....