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    <title>2017 (12) TMI 449 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found that the Commissioner (Appeals) erred in rejecting the appeal solely on the ground that the issues on merits and limitation were not raised before the Adjudicating authority. The Tribunal remanded the matter back to the Commissioner (Appeals) for fresh consideration of the factual taxability and limitation issues, directing that the appellant should be given an opportunity for a personal hearing and allowed to make further submissions during the appeal hearing.</description>
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      <description>The Tribunal found that the Commissioner (Appeals) erred in rejecting the appeal solely on the ground that the issues on merits and limitation were not raised before the Adjudicating authority. The Tribunal remanded the matter back to the Commissioner (Appeals) for fresh consideration of the factual taxability and limitation issues, directing that the appellant should be given an opportunity for a personal hearing and allowed to make further submissions during the appeal hearing.</description>
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