TMI Blog2009 (5) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... ah, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. Since the common question of law and facts arises in both the applications, they were heard together and are being disposed of by this common order. 2. By order dated 27-2-2007 passed in appeal Nos. 3474 of 2004, 3642 of 2000 and No. 3643 of 2000, the Tribunal had set aside the orders passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irected the Commissioner to decide the matter afresh. It is true that the parties were required to render necessary assistance in that regard to the Commissioner. Failure in that regard, however, could not absolve the Commissioner from applying his or her own mind to the facts of the case and materials which are already on record and to decide the matter afresh. In fact, such an exercise was expec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants to lead evidence, if any, if they so desire, in the matter and thereafter pass order after considering the materials on record afresh. Considering the fact that the matter relates to the show cause notices issued in the years 1998, 1999 and 2000, the Commissioner shall dispose of the matter as early as possible find in any case prior to 31-12-2009. 5. Appeals accordingly stand disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
