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2014 (12) TMI 1118 - CESTAT NEW DELHIAllegation on both sides - Held that:- Departmental Representatives are made helpless without instructions from the field and Revenue is unable to defend its cases for the lapses of the field staff. We request ld. Chief Departmental Representative to take up the matter before the higher authorities so that the Departmental Representatives shall be prepared with full information and instruction to assist the Bench. - Matter remanded back - Decided in favour of assessee.
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