Remand for de novo adjudication where the appellate record conflicted with the show cause notice and original order.

The appellate order was set aside because the facts recorded in the order-in-appeal did not match the facts in the show cause notice and the order-in-original. As the factual foundation had not been properly examined, the matter required fresh adjudication on correct facts. The appellate authority was directed to decide the case de novo after granting the assessee an opportunity of hearing and permitting additional evidence in accordance with law. The result was remand for reconsideration.

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Issues: Whether the impugned order was liable to be set aside and the matter remanded for fresh decision on correct facts.

Analysis: The facts recorded in the order-in-appeal did not tally with the facts stated in the show cause notice and the order-in-original. Since the factual foundation had not been properly considered, the matter required fresh adjudication by the appellate authority after granting an opportunity of hearing to the assessee, with liberty to admit additional evidence in accordance with law.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for de novo decision on correct facts.

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