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2022 (6) TMI 376
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.... HON'BLE MR C J MATHEW, MEMBER (TECHNICAL) Shri S.S. Gupta, Charted Accountant for the appellant Shri N.N Prabhudesai, Superintendent (AR) for the respondent ORDER PER: S. K. MOHANTY Heard both the sides and perused the records. 2. When the matter was called for hearing, Learned Authorised Representative appearing for Revenue submitted that the present adjudication order dated 31....
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....nts/records were not provided to the notices before adjudication of the dispute. Since the Tribunal has remanded the matter by keeping all the issues open for discussion by the original authority, we are of the view that the present appeals cannot be decided in isolation inasmuch as the issue to be addressed by the original authority in the case of denovo adjudication proceedings, will have the ul....