Procedure in appeal

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.... Commissioner (Appeals) is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (3) The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks 2[just and proper,- (a) confirming, modifying or annulling the decision or order appealed against; or (b) referring the matter back to the adju....

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....e Commissioner (Appeals) is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 28 to show cause against the proposed order. (4) The order of the Commissioner (Ap....