https://www.taxtmi.com/caselaws?id=78514 Where declarations and supporting documents are produced for the first time before the appellate forum, and the record is insufficient for final determination, the dispute should be remitted for fresh adjudication. The Tribunal noted the transporters' declarations and the assessee's plea that some transporters were individual truck or lorry operators not liable to tax, and found these matters required examination by the adjudicating authority. The impugned order was set aside and the matter remanded for reconsideration of all pleas and evidence after granting a reasonable opportunity of hearing. en-us Fri, 23 Apr 2010 00:00:00 +0530 Tue, 23 Nov 2010 12:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78514 Where declarations and supporting documents are produced for the first time before the appellate forum, and the record is insufficient for final determination, the dispute should be remitted for fresh adjudication. The Tribunal noted the transporters' declarations and the assessee's plea that some transporters were individual truck or lorry operators not liable to tax, and found these matters required examination by the adjudicating authority. The impugned order was set aside and the matter remanded for reconsideration of all pleas and evidence after granting a reasonable opportunity of hearing. Case-Laws Service Tax Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78514