https://www.taxtmi.com/caselaws?id=203116 A revision order enhancing a demand could not stand after the original order had already been set aside and the matter remanded by the lower appellate authority. The additional demand therefore had to be examined afresh by the original authority rather than sustained independently. The parties were also entitled to a proper opportunity of hearing before any fresh decision was made. The revision order was accordingly set aside and the matter remanded for reconsideration of the additional demand on merits. en-us Fri, 25 Mar 2011 00:00:00 +0530 Thu, 05 May 2011 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203116 A revision order enhancing a demand could not stand after the original order had already been set aside and the matter remanded by the lower appellate authority. The additional demand therefore had to be examined afresh by the original authority rather than sustained independently. The parties were also entitled to a proper opportunity of hearing before any fresh decision was made. The revision order was accordingly set aside and the matter remanded for reconsideration of the additional demand on merits. Case-Laws Service Tax Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203116