https://www.taxtmi.com/caselaws?id=204802 The appeal was allowed, setting aside the orders of both authorities and remanding the case for de novo adjudication. The Appellate Commissioner's lack of power to remand was noted, and the case was sent back to the original authority for fresh adjudication in accordance with principles of natural justice. The noticee was to be given a fair opportunity to respond, and a final order was required within three months. The stay application was dismissed, bringing the judgment to a close. en-us Fri, 01 Apr 2011 00:00:00 +0530 Mon, 01 Aug 2011 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204802 The appeal was allowed, setting aside the orders of both authorities and remanding the case for de novo adjudication. The Appellate Commissioner's lack of power to remand was noted, and the case was sent back to the original authority for fresh adjudication in accordance with principles of natural justice. The noticee was to be given a fair opportunity to respond, and a final order was required within three months. The stay application was dismissed, bringing the judgment to a close. Case-Laws Customs Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204802