Judgment:Heard the Ld. SDR, Shri T.H. Rao. No one is present on behalf of the respondents despite notice and despite adjournments granted earlier. As such, the grounds of appeal advanced by the department remain uncontraverted. Hence, the impugned order is set aside and the matter is remanded to the lower appellate authority for fresh decision after taking into account the grounds of appeal advanced by the department and after giving adequate opportunity for hearing to the respondents. The appeal is thus allowed by way of remand.