2012 (2) TMI 419

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...., Advocate, for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. ORDER The Restoration Application is for restoring the appeal dismissed for non-prosecution vide order No. 622/2011-EX, dated 20-7-2011. The learned Counsel explained that he was arguing on his legs in another Court when the matter was called and dismissed. 2. Accepting the above explanation, we recall the ord....

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.... appellant before the Commissioner (Appeals). The appellate authority observed that inasmuch as the refund claim stand returned to the appellant and they have not submitted the requisite documents, the revised claim does not stand rightly processed by the original adjudicating authority. As regards the issuance of show cause notice and observance of principles of natural justice, he observed that ....