2007 (9) TMI 46

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....d therefore all are taken up together for disposal. 2. The revenue filed these applications for rectification of mistake of the Final Orders passed by the Tribunal. In these cases Commissioner passed review order under Section 84(1) of the Finance Act, 1994. The Tribunal set aside the order of the Commissioner on the ground that the same were decided without giving opportunity of personal heari....

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.... had provided sufficient opportunity of personal hearing. He also submits that delayed payment of tax and non-filing of returns are admitted fact and therefore no further opportunity of hearing is required. 4. Heard both sides and perused the records, it is seen from the Final Order of the Tribunal that the matters were remanded back to the Commissioner for de novo decision after giving proper ....