2005 (9) TMI 400

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..... Shah, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. We find that while passing the impugned order, the lower appellate authority has observed as follows :- "I have gone through the Order-in-Original, appeal petition, submissions made at the time of personal hearing and connected paper carefully. I find that the matter was remanded only for .....

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..... tted by the appellants also corroborate this point, and hence in terms of Commissioner (Appeals)'s order dated 26-6-2000 this benefit of exemption of Notification No. 8/96 (Now 5/98) are rightly available to the appellant. The Deputy Commissioner travelled beyond the scope of the remand order of the Commissioner (Appeals)." 2. As such, we are of the view that the lower appellate authority ha .....

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