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1982 (7) TMI 100

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.... the assessee nor any request for adjournment was received. The appeal is disposed of exparte after hearing the Departmental representative and perusal of records. 2. On a consideration of the issues involved, we are satisfied that the order of the AAC under appeal has got to be set aside on the short ground that the AAC has not written a proper order and has disposed of the appeal in a cursory....