https://www.taxtmi.com/caselaws?id=33558 Where evidence relied on at the appellate stage had not been produced before the original authority, the matter was sent back for reconsideration so the adjudicating authority could examine the material after hearing the appellant. The tribunal directed the appellant to file written submissions before the Commissioner, and required the Commissioner to decide the case expeditiously after granting a reasonable opportunity of hearing. The operative point is that new evidence not earlier placed on record justified remand for fresh adjudication rather than determination on the existing record. en-us Wed, 14 Jan 2009 00:00:00 +0530 Sat, 19 Sep 2009 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33558 Where evidence relied on at the appellate stage had not been produced before the original authority, the matter was sent back for reconsideration so the adjudicating authority could examine the material after hearing the appellant. The tribunal directed the appellant to file written submissions before the Commissioner, and required the Commissioner to decide the case expeditiously after granting a reasonable opportunity of hearing. The operative point is that new evidence not earlier placed on record justified remand for fresh adjudication rather than determination on the existing record. Case-Laws Service Tax Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33558