2010 (12) TMI 256

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.... Per Justice R.M.S. Khandeparkar: Heard DR for the Appellant and Advocate for the Respondent. 2. Though the impugned order dated 16th March, 2010 passed by the Commissioner (Appeals), New Delhiis sought to be challenged on various grounds, it is not necessary to refer to all those grounds.  Suffice to refer to the ground regarding absence of jurisdiction to the Commissioner (Appeals) ....

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.... the adjudicating authority, he is fully authorized to set aside the same and to decide the matter afresh exercising all the powers of the original authority.  Matter in this regard being well settled, the impugned order to the extent it remains, the matter is liable to be set aside and the matter remanded to the Commissioner (Appeals) to decide the matter on merits afresh by himself.  I....