2017 (7) TMI 986

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....t. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary The appeal is filed by appellant against Order-in-Appeal No. 60/JSR/2013 dt. 04.03.2013 passed by Commr. (Appeals) of Central Excise & S.Tax, Ranchi. 2. The ld.Advocate appearing for the appellant, submitted that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed the same mainly on the ground that th....

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....e issue on merit, but dismissed their appeal on the ground of non-appearance before him as also non-production of various documents in the appeal memorandum. I also find that in spite of various opportunities of personal hearing given by the first appellate authority, the appellant did not appear before him. Accordingly, the appellate authority has proceeded to decide the appeal without observing ....