2002 (9) TMI 538

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....nt. Shri P.K. Jain, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - When this application for stay came up for hearing, it was agreed by both sides that the appeal itself to be disposed of. 2. The challenge in this appeal at the instance of the assessee is against order-in-appeal No. 396-CE/BPL/2002, dated 8-05-2002 issued by the Commissioner (Appeals), Bhop....

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....e same. We cannot agree with this contention. Going by the wording of Section 35 the appeal filed by the Revenue was maintainable against the order of the Assistant Commissioner. But at the same time according to us the Commissioner (Appeals) should have remanded the matter for fresh consideration by the Assistant Collector. The Commissioner (Appeals) cannot just allow the appeal since he had not ....