2010 (6) TMI 152

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..... the provisions of law. The stay application is disposed of dispensing with pre-deposit and the appeal is remanded to the learned adjudicating authority for disposing the matter afresh in accordance with law. - 531 of 2010-SM - - - Dated:- 14-6-2010 - Represented by:- Reptd. By None Reptd. By <?xml:namespace prefix = st2 /> Shri I. Baig, D.R. Coram: Hon'ble Shri D.N. Pa .....

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..... ty of hearing to the appellant to defend its case. Clearly bringing on record the material facts, that should be tested under provision of law, by a speaking order. It would be proper to refer to the decision of the Apex Court in the case of Jt. Commissioner of Income Tax, Surat vs. Saheli Leasing Industries Ltd., reported in 2010 (253) ELT 705 (S.C.) and in the case reported in 2010 (254) ELT 6 .....

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