2009 (7) TMI 1028

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..... Consultant, for the Respondent. ORDER Since common question of law and facts arise in both these appeals, they were heard together and are being disposed of by this common order. 2. We have heard at length Shri H.V. Ghirnikar, Consultant advocate for and Shri Ishtikhar Baig, learned DR for the Revenue. In appeal No. 1146, the Commissioner (Appeals) while allowing the appeal filed by the respond .....

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..... issioner (Appeals) clearly erred in remanding the matter to the original authority. In view of amendment to Section 35A, the Commissioner (Appeals) is empowered to exercise the power of original authority once the order of original authority is set aside by him in appeal. Being so, the impugned order is therefore liable to be set aside on this ground itself and the matter to be remanded to the Com .....

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..... er Rule 25 of the said Rules or whether any penalty in the said facts and circumstances of the case is imposable at all while dealing with the matter in terms of order passed in Appeal No. 1146/09. Being so, the impugned order cannot be sustained and is liable to be set aside and matter is remanded to the Commissioner (Appeals). It is also been informed that pursuant to the order of the remand pas .....

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