1992 (7) TMI 214

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....y, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  This is a Stay Petition. After hearing both sides and with their concurrence we have decided to take up the disposal of the appeal itself since the matter calls for a demand. 2. The appeal is directed against the order-in-original No. CIU-INT-2(1)/91 dated 3-1-1992 S-10/29/PVG/91-APP/RG MC(J)/7/92 hold....

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....fications contained in DGTD dated 5-3-1992 and 24-3-1992 were not before the adjudicating authority at the time of passing the impugned order. 4. Since both sides have no objection to the matter being remanded for consideration, we set aside the order and remand the case back to the Collector for de novo consideration taking into account the clarifications received by the appellants in the DGTD....