2022 (9) TMI 1058

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....hri Bharat Raichandani, Advocate for the Appellant Shri Nitin Ranjan, Authorized Representative for the Respondent ORDER PER : S.K. MOHANTY Feeling aggrieved with the impugned order dated 27.02.2018, the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing for the appellant, at the outset, submitted that the original authority had passed the adjudic....

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...., he submitted that while considering the matter afresh, the original authority should also examine the relied upon the decision and to pass afresh adjudication order. 3. On the other hand, learned A. R. appearing for Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and examine the case records. 5. We find that the original authority at paragraph 5.1 in ....