2008 (9) TMI 641

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....hwa, Member (J)].  - The impugned order stands passed by the Commissioner (Appeals) in de novo proceeding when the matter was remanded with direction to decide on merits. In his impugned order, he observed as under : "The aforesaid impugned order in appeal No. 128/2004/97 (KDL) dated 12th March, 2004 was in fact issued on merits and not only on the ground of non-compliance of the condition ....