2009 (2) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er per : D.N. Panda, Judicial Member]. - Learned DR submits that this matter being related to valuation that should go to Division Bench. Perusal of the orders shows that the very material examined by the learned appellate authority below threw light that the order of Adjudication suffers from legal infirmity like non recording of declaration of the clients, summons were not issued to examine the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bserved by the learned Commissioner. Therefore, this matter can be taken up by Single Member. 2. Learned DR submits that the definition of mandap keeper was not tested by the learned Commissioner. But it may be stated that in absence of any cogent evidence finding made by the learned Appellate Authority, is not reversible erroneously.  It is settled law that the finding of appellate author....