2011 (6) TMI 438

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....ts Shri R.K. Verma, Authorized Departmental Representative (DR) for the Revenue Per Shri Justice R.M.S. Khandeparkar: Heard the Advocate for the appellants and the DR for the respondent. This appeal was heard pursuant to the order passed today in Stay Application No.711 of 2011. 2. This appeal arises from the order dated 7/11-1-2010 passed by the Commissioner, Raipur. By the impugned o....

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....closes that in para 7, the Commissioner has rightly formulated the issue which arises for consideration in the matter. However, from para 7 onwards till para 10.2, we do not find any consideration of the facts of the case. All those paras merely refer to the provisions of law. The Commissioner has not analysed the facts of the case in order to ascertain whether the provisions of law are applicable....