2012 (10) TMI 38

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..... lication is filed for out of turn hearing of appeal No. E/173 of 2011 2. After hearing both sides on the application of out of turn hearing, we find that appeal itself could be disposed of at this juncture. Hence, after allowing the application for out of turn hearing, we take up the appeal itself for disposal.   3. After hearing both sides, we find that the issue involved in this case is r .....

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..... appreciating the claim of the appellant on the factual matrix.   6. Accordingly, without expressing any opinion of the merits of the case, keeping all the issues open, we set-aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. Learned counsel is instructed to inform their client to .....

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