Appellate Tribunal CEGAT overturns remand order, directs Commissioner to decide appeal within three months

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by the Revenue, overturning the order of remand. It directed the Commissioner to adjudicate the appeal within three months, ensuring the appellant's right to be heard.

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The Appellate Tribunal CEGAT, New Delhi addressed the competence of an Assistant Collector to act as an adjudicating authority. The Tribunal accepted the appeal by the Revenue, set aside the order of remand, and directed the Commissioner to dispose of the appeal within three months, ensuring the appellant is heard.

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