2013 (2) TMI 225

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....sp; This application is filed for out of turn hearing of appeal No. E/281 of 2011.   2. When the mater was called out, none appeared on behalf of the appellant and advocate on record filed written submission stating that matter may be decided based on the merits of the case and on the ground that the impugned order in this appeal has already been set aside and the matter stands remanded....

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....by the assessees were allowed by way of remand with specific and clear finding that we are keeping all the issues open and have not given any opinion on the merits of the case. Since the entire issue is kept open by us in the final order dated 10.01.2012 in the assessee s appeal in respect of the very same order in appeal, we find that this appeal also needs to be allowed by way of remand to the a....