2019 (6) TMI 570

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....GARG The present appeal is directed against the impugned order dated 25.05.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case are that the appellants are engaged in providing services under various categories in relation to running of a Cinema theatre, display of advertisements, selling of ti....

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....sed the Order-in-Original on the basis of evidence available on record and rejected the refund claim. Aggrieved by the rejection of refund claim, appellant filed appeal before the Commissioner who also rejected the said appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been p....

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....hed the copies of the relevant pages of Local Delivery Book to prove the same. She has also produced a letter dated 15.02.2018 seeking adjournment from the Commissioner (Appeals) on the ground that the counsel for the appellant is sick and is unable to appear and the said letter of adjournment was received in the office of the Commissioner (Appeals) as per the stamp of the office of the Commission....

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....bservation of the Commissioner is factually incorrect as the appellant has placed on record a letter dated 15.02.2018 which is adjournment request letter and the same was received in the office of the Commissioner (Appeals). Further the appellant has also produced Local Delivery Book which shows that he has sought adjournment on 05.03.2018 and 19.03.2018 because the seal of the Department is also ....