2009 (5) TMI 716

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....der]. -  Revenue filed this appeal against order of the Commissioner (Appeals) whereby matter was remanded to the original authority. 2. After hearing both sides, I find that the issue involved in this case is in narrow compass and, therefore, after rejecting the stay application, appeal itself is being taken up for hearing. 3. In this case, original authority sanctioned the refu....

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....sence of the same I hold that there has been breach of principles of nature justice. I, therefore, set aside the order and remand the case for fresh adjudication after disclosing the proposed action in writing and then granting opportunity of personal hearing." 4. Learned D.R. reiterates the grounds of appeal. He submits that there is no provision for giving opportunity of personal hearing f....