2003 (1) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ning the records and hearing both sides, we find that the appeal itself can be finally disposed at this stage. Accordingly we allow the present application and proceed to deal with the appeal. 2. The appeal is against the order of the ld. Commissioner (Appeals) who dismissed the appeal of the party on the ground of time-bar without examining the merits of the case. According to the records of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd. She has further submitted that such violation of natural justice was pleaded in the appeal preferred to the Commissioner (Appeals) vide ground 'C'. Ld. Commissioner (Appeals), however, did not consider this ground. Counsel therefore prays for setting aside the impugned order. 4. Ld. DR Shri S. Devalude, on the other hand, maintained that the Order-in-Original had been despatched to the part....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of opportunity of personal hearing by the Assistant Commissioner was clearly stated by the party in their memorandum of appeal filed with the Commissioner (Appeals). Ground 'C' of the memorandum of appeal is extracted below : "The Assistant Commissioner has not given any personal hearing to the Appellant and therefore the order is clearly violative of principles of natural justice. Since ord....