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    <title>2005 (12) TMI 442 - CESTAT, BANGALORE</title>
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    <description>The Tribunal found violations of its remand directions and judicial indiscipline by the Asst. Commissioner, leading to disapproval of their actions. The Commissioner&#039;s comparison of prices with unequal classes of buyers and examination of extraneous evidence not part of the show cause notice were deemed violations of the Tribunal&#039;s order and Principles of Natural Justice. The Asst. Commissioner&#039;s assessment finalization and reopening without Revenue challenge were criticized. Both orders were set aside, and the matter remanded to the Original Authority with strict directions to adhere to the Tribunal&#039;s remand directions and ensure procedural fairness. The appeals were allowed for further proceedings.</description>
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    <pubDate>Mon, 12 Dec 2005 00:00:00 +0530</pubDate>
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      <title>2005 (12) TMI 442 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=118114</link>
      <description>The Tribunal found violations of its remand directions and judicial indiscipline by the Asst. Commissioner, leading to disapproval of their actions. The Commissioner&#039;s comparison of prices with unequal classes of buyers and examination of extraneous evidence not part of the show cause notice were deemed violations of the Tribunal&#039;s order and Principles of Natural Justice. The Asst. Commissioner&#039;s assessment finalization and reopening without Revenue challenge were criticized. Both orders were set aside, and the matter remanded to the Original Authority with strict directions to adhere to the Tribunal&#039;s remand directions and ensure procedural fairness. The appeals were allowed for further proceedings.</description>
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