2016 (4) TMI 838

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...., Ms. Sunita Rani Singh, Adv., Ms. Pooja Sharma, Adv. And Mr. B. Krishna Prasad, AOR For the Respondent : Mr. Jay Savla, AOR And Ms. Renuka Sahu, Adv. ORDER 1. Leave granted. 2. In these appeals, by special leave, the legal acceptability of the common order dated 14.07.2010 passed by the High Court of Judicature for Gujarat at Ahmedabad disposing Tax Appeal Nos.1410-1412 of 2009 is cal....

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....it. It has observed that the revenue has founded its case singularly on the basis of the statement of the authorised officer of the respondent. From the orders passed by the tribunal and the High Court, it is clear that the revenue has really built its case on the base of the statement made by the authorised officer and, accordingly, there has been intervention by the tribunal and the High Court. ....

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....ort, for the whole controversy hinges upon the differential quantity and if there is any differential quantity, the issue of removal would arise. Regard being had to the same, we set aside the order passed by the High Court and that of the tribunal and remit the mater to the tribunal to permit the Revenue to file a technical report. If the tribunal forms the view that there has to be further techn....