RUPAN DEOL BAJAJ, J. - (1.) HEARD . The impugned order of the Commissioner is defective in so much as the said Revenue Appeal No. 64/99 could have been dismissed in default, due to non-appearance of the appellant and his counsel on the date of hearing. However, the case could not have been decided on merits, in the absence of the party/Advocate, in the manner done, in terms of CPC Order 41 Rule 17 and Explanation appended thereto. The order of the Commissioner, dated 11.7.2000, is, therefore, set aside and the ROR is accepted in limine. The ld. Commissioner is directed to decide the appeal afresh after giving one opportunity to both the parties. Petition accepted.;