2011 (6) TMI 319

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....angia, SDR Respondent : Shri Willington Christian, Advocate   Per : Mrs. Archana Wadhwa;   Being aggrieved with the order passed by Commissioner (Appeals) vide which he has set-aside the order of the original adjudicating authority, Revenue has filed the present appeal. We have heard Shri R.S. Sangia, learned DR appearing for the Revenue and Shri Willington Christian, learned Ad....

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....he assessee. Hence the present appeal.   4. We find that an identical dispute of the same appellant was the subject matter of the Tribunal order No. A/2304/WZB/AHD/2008 dated 01.01.2008, and the matter was remanded to Commissioner for de-novo decision, based upon the reports of chemical examiner in respect of the samples drawn by the officers of DGCEI. We are informed by both the sides tha....