2011 (7) TMI 619

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....ned order alongwith application for condonation of delay in filing the appeal. It is the submission of the appellants in their application for condonation of delay that intimation given by the Superintendent is not appealable order, therefore, they could not file appeal against the said order. They have requested for issue of appealable order which was not issued. This caused delay in filing the a....

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.... As no order was issued by the Commissioner, the appellants were compelled to file appeal against the said intimation by the superintendent.  During the course of arguments, learned SDR also submitted that there is no order passed by the Commissioner only intimation is on record.  It is also admitted fact that the appellants have not been heard by the Commissioner while arriving at the d....