2006 (3) TMI 593

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.....S. Bhat, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The stay and appeal are taken up together for disposal as the issue lies in a very short compass. The appellants are aggrieved with the Order-in-Appeal No 242/2005, dated 26-10-05 remanding the matter for de novo consideration on the ground that the adjudicating authority had failed to follow the principles of nat....

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....ed. 3. We have carefully considered the submissions and notice that the contention of the counsel does not have any merit. Even if the assessee had produced the relevant evidence before the Commissioner (Appeals), the Commissioner (Appeals) has got enhanced powers to remand the case to the adjudicating authority for de novo consideration to reconsider the evidence and the records filed by th....