2016 (4) TMI 1170

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....CAL) Represented by: For Assessee: None For Revenue: Shri K.J. Kinariwala, Superintendent (AR) Per: M.V. Ravindran 1. When this matter was called, none appeared on behalf of the appellant nor is there any request for adjournment.  However, when the order was being dictated, a fax from Advocate Shri Dhaval K. Shah is produced seeking adjournment in the matter.  Since the th....

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....e Commissioner (Appeals) in Para 3 has recorded as follows:- "3. In the instant case, I find that the appellant has received the order on 19.10.2012 and filed an appeal on 21.12.2013.  Personal hearing was fixed on 19.09.2013 which was attended by Shri Dhaval K. Shah, advocate on behalf of the appellant.  Later on 30.09.2013 i.e. on today, the appellant has filed a request for condona....