2008 (10) TMI 361

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....D BY :        Shri S. Murugappan, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be summarily disposed of at this stage. Accordingly, after dispensing with predeposit, we take up t....

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....riginal authority had not taken into account the corrigendum to the SCN. After hearing both sides, we are of the view that the remand order passed by the lower appellate authority without considering the assessee's case on merits is not sustainable in law. Of course, the order passed by the original authority without considering the corrigendum to the SCN is also illegal. In the circumstances, we ....