TaxTMI 
TaxTMI 
2013 (11) TMI 1082
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....e original adjudicating authority against the refund granted to them by the adjudicating authority. They filed an appeal against said order of the original adjudicating authority on the ground that no adjustment was possible when the earlier confirmed demand was still pending in appeal before Commissioner (Appeals). 3. Commissioner (Appeals) while disposing of the appeal filed by the appellant against the adjustment order held that no earlier appeal was filed by the assessee before him against the order of confirmation of demand. As such, he rejected the appeal. 4. Matter came up before the Tribunal and Tribunal vide its order dated 30.4.09 upheld the order of Commissioner (Appeals). Subsequently the ROA application was filed and the matt....
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.... matter on merits and to deny opportunity to the appellants of being heard on the point in issue which was specifically raised in the memo of appeal. Since order dated 19.1.2006 does not disclose consideration of any of those points on merits and the appeal having been dismissed solely on the ground of procedural lapse, for the reasons stated above, the said order cannot be sustained and matter needs to be remanded to the Commissioner (Appeals) to hear the appellants on merits of the case and to decide the said appeal taking into consideration the grounds as revealed from the copy of the order which was furnished to the office of the Commissioner by the appellants on 17th July 2005 alongwith the letter of the said date. 6. For....