Remand for de novo adjudication where conflicting facts and an unconsidered notification required fresh examination.

Conflicting factual versions on the revenue-sharing arrangement between the appellant and private bus operators, together with incomplete consideration of the relied-upon public-interest notification, meant the dispute required fresh examination on facts and law. The impugned order was set aside and the matter was remanded for de novo adjudication, with the assessee to be given a reasonable opportunity to place additional evidence if necessary.

---

---

Issues: Whether the impugned order should be set aside and the matter remanded for de novo adjudication in view of the conflicting factual position and the need to consider the material placed on record.

Analysis: The record disclosed conflicting versions regarding the revenue-sharing arrangement between the appellant and the private bus operators. The relied-upon public-interest notification was also stated to have not been properly considered by the adjudicating authority. In these circumstances, the dispute required fresh examination on facts and law, and the assessee was to be afforded a reasonable opportunity to place additional evidence, if necessary.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for de novo decision.

---