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    <description>Where material documents relied on by a party were not verified by the original authority, remand was to permit fresh factual examination and compliance with natural justice. The appellate record showed that the documents had not been produced before the Adjudicating Authority, so the evidence and the Revenue&#039;s objections required reconsideration by that authority after giving a reasonable opportunity of hearing. The matter was therefore sent back for de novo adjudication in accordance with law, and the appeal was allowed to that extent.</description>
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      <description>Where material documents relied on by a party were not verified by the original authority, remand was to permit fresh factual examination and compliance with natural justice. The appellate record showed that the documents had not been produced before the Adjudicating Authority, so the evidence and the Revenue&#039;s objections required reconsideration by that authority after giving a reasonable opportunity of hearing. The matter was therefore sent back for de novo adjudication in accordance with law, and the appeal was allowed to that extent.</description>
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