2009 (5) TMI 702

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.....S. Sejpal, Advocate, for the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Since the common question of law and facts arises in both the applications, they were heard together and are being disposed of by this common order. 2. By order dated 27-2-2007 passed in appeal Nos. 3474 of 2004, 3642 of 2000 and No. 36....

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....has disposed of the proceedings. Undisputedly the Tribunal's order directed the Commissioner to decide the matter afresh. It is true that the parties were required to render necessary assistance in that regard to the Commissioner. Failure in that regard, however, could not absolve the Commissioner from applying his or her own mind to the facts of the case and materials which are already on record ....