Appellate Tribunal reverses Collector's decision, remands case for further review.

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the Collector (Appeals) order. The case was remanded for a decision on the appeal by the jurisdictional Commissioner (Appeals) after giving the appellant an opportunity of hearing.

---

---

The Appellate Tribunal CEGAT, New Delhi, allowed the appeal, setting aside the Collector (Appeals) order that dismissed the appeal against a provisional order of assessment. The case was remanded to the jurisdictional Commissioner (Appeals) for a decision on the appeal after giving the appellant an opportunity of hearing. The appeals were allowed.

---