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2016 (11) TMI 648 - CESTAT AHMEDABADDemand - CHA services - non-inclusion of certain expenditures amounting to ₹ 94,05,527/- in the gross taxable value - Section 84 of the Finance Act, 1994 - Held that: - ld. Commissioner at Para 32 of the impugned order has observed that there was no time for verification of the data submitted by the appellant as the review notice ought to be decided on or before 10.02.2010 and proceeded to adjudicate the Notice issued by him in exercise of power vested under Sec. 84 of Finance Act,1994. In these circumstances, as both sides fairly agree, in the interest of justice, it would be prudent to remit the case to the ld. Commissioner to decide the issues afresh, after considering all the evidences on record and the evidences that would be filed by the appellant before him. Needless to mention, a reasonable opportunity of hearing be allowed to the appellant to explain their case. All issues are kept open - Appeal is allowed by way of remand.
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