Fresh adjudication required where additional evidence was produced before the Tribunal and the matter was remanded for reconsideration.

Fresh adjudication was required where the assessee produced additional evidence before the Tribunal that had not been placed before the adjudicating authority or the Commissioner (Appeals). The Tribunal directed reconsideration of the record by the original authority, including examination of those documents and the Tribunal decision relied upon, to ensure a fair decision after granting the assessee a proper opportunity of hearing. The impugned order was set aside and the matter remanded for de novo decision on the evidence and legal material already cited.

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Issues: Whether the matter required remand for fresh adjudication in view of evidences not produced before the original authorities and the relevance of the Tribunal decision relied upon.

Analysis: The assessee produced evidences before the appellate tribunal which had not been placed before the adjudicating authority or the Commissioner (Appeals). In order to meet the ends of justice, the record required reconsideration by the original authority after examining those evidences as well as the cited Tribunal decision, with due opportunity of hearing to the assessee.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for fresh decision after examining the evidences and giving proper hearing.

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