2019 (2) TMI 1861

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....l G. Shakkarwar, Member (Technical) Shri Amit Awasthi, Advocate And Shri A.K. Dixit, Advocate, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. After hearing both the sides duly represented by Shri Amit Awasthi, Advo....

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....ts as also on limitation. Reference has been made by the ld. Advocate to the Hon'ble Delhi High Court's order in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Versus Union of India reported as 2013 (29) STR 9 (Delhi) wherein the provisions of Rule 5 were struck down as ultra-vires . Ld. Counsel has also drawn our attention to the Larger Bench's decision in the case of Shri Bhaga....

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....ferred cases as also in many other decisions. Ld. AR for Revenue also agrees to the above course of action. 5. In view of the above, we set aside the impugned orders and remand all the matters to the Original Adjudicating Authority for fresh consideration in the light of the laws declared by various Authorities. Appellants are at liberty to draw the attention of the Original Adjudicating Author....