Revenue appeal accepted, overturning Commissioner's remand order. Prompt adjudication required for fair hearing.

The Revenue's appeal is accepted, overturning the Commissioner's order of remand. The Commissioner is instructed to promptly adjudicate the appeal and issue a final decision within three months to ensure a fair hearing for the appellant.

---

---

The judgment addresses the competence of the Assistant Collector to act as an adjudicating authority. The appeal by the Revenue is accepted, setting aside the order of remand by the Commissioner (Appeals). The Commissioner is directed to handle the appeal promptly and make a final decision within three months, ensuring the appellant has a fair hearing.

---