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    <title>2018 (12) TMI 1361 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal remanded the matter back to the Original authority for reevaluation. The Commissioner (Appeals) had rejected the claim for a certain period due to lack of evidence supporting the employer-employee relationship between the directors and the company. The Tribunal noted that the Commissioner (Appeals) did not have access to crucial documents submitted during the appeal, leading to the decision to remand the case for a fresh review based on the provided directions. The appeal was allowed by way of remand to enable a comprehensive reassessment of the documents and contentions presented by the appellant.</description>
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      <description>The Appellate Tribunal remanded the matter back to the Original authority for reevaluation. The Commissioner (Appeals) had rejected the claim for a certain period due to lack of evidence supporting the employer-employee relationship between the directors and the company. The Tribunal noted that the Commissioner (Appeals) did not have access to crucial documents submitted during the appeal, leading to the decision to remand the case for a fresh review based on the provided directions. The appeal was allowed by way of remand to enable a comprehensive reassessment of the documents and contentions presented by the appellant.</description>
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