TMI Blog2014 (9) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... ded. That procedure is inappropriate. Therefore, the proper course would be to set aside the impugned order and remand the matter to the Tribunal so that the Tribunal would decide both the appeals together on merits as well as on the question of payment of interest as it would be in the nature of consequential order. - Decided in favour of Revenue. - C.E.A. No. 32 of 2014 - - - Dated:- 25-9-2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er course would be to set aside the impugned order and remand the matter to the Tribunal so that the Tribunal would decide both the appeals together on merits as well as on the question of payment of interest as it would be in the nature of consequential order. Accordingly, we pass the following order : (i) The appeal is allowed and the impugned order is set aside. (ii) The matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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