2007 (8) TMI 318

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....llant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - We have heard Shri A.D. Maru, learned Advocate appearing for the appellant, in support of the restoration application. It is seen that vide Tribunal's order No. A/584/WZB/A'bad/07, dated 20-2-07, appellant's appeal was dismissed after noting the appellant's absence. The appellants have explained th....

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....d the matter to the original adjudicating authority. The fresh order was passed in de nova proceedings, which was the subject matter of the appeal before Commissioner (Appeals). As such, it is seen that the original assessment order was kept alive by filing an appeal there against.     The claim of the appellant as regards benefit of notification is a question of law and can be....