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2014 (1) TMI 154 - CESTAT AHMEDABADJurisdiction of first appellate authority - Power to remand the matter back to the adjudicating authority - Held that:- first appellate authority has reversed order in original on the ground that it is in violation of principles of natural justice. It is seen that he remanded the matter back which in my view is incorrect. Be that as it may, I find that there is no dispute that the adjudicating authority s order was passed without following the principles of natural justice. If that be so, the matter needs to be decided by the adjudicating authority after following the principles of natural justice - Accordingly, the matter is remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - Decided in favour of Revenue.
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