2008 (4) TMI 71

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.... Bhavsar, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per: B. S.V. Murthy, Member (T)]. - 1. The appellants entered into an agreement with the Ahmedabad Muncipal Corporation to make available ambassador cars, jeep cars etc. at any time on a fixed rate per kilometer. They have filed an appeal against the order of the Commissioner (Appeals), holding that ....

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....ground that the appellant failed to appear for the personal hearings fixed on 4 days and failed to furnish proof of pre-deposit. The appellant also claimed in their appeal petition that personal hearings which were fixed on 8-10-07 was adjourned to 18-10-07 because of non-availability of Commissioner (Appeals). The appellant also states that he could not appear for personal hearing because of ill ....