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DE NOVO ADJUDICATION

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 7-8-2015 Last Replied Date:- 15-8-2015 - Many a times, appellate authorities remand the matter to adjudication authorities for de novo (fresh) adjudication with or without any directions. The term do n .....

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inally heard and a review of previous hearing. Trying matter a new as if the same had not been heard before and as if no decision had been previously rendered . Some of the illustrative grounds on which a matter may be remanded for may be as follows: .....

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by lower authorities (vi) Non-furnishing of the relied upon document in the SCN (vii) Denial of natural justice such as appropriate notice/reasonable opportunity/sufficient time not given to assessee (viii) Non-consideration of evidence by the adjudi .....

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other adjudicating authority or Commissioner (Appeals) no longer sustains. The matter is required to be adjudicated afresh and both parties can make additional submissions. Moreover, even if the Court or Tribunal does not give any direction to the re .....

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was passed after 2 years of conclusion of personal hearing and written submission. As per C.B.E.C. guidelines vide Circular No. 732/48/2003-CX dated 5-8-2003, the guideline to communicate decision within a reasonable time of 5 days or in a particula .....

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refore, it was held that it would be in the interest of natural justice to remand the matter back to the adjudicating authority for . In Simplex Engineering & Foundary Works P. Ltd. v. CCE, Raipur 2014 (8) TMI 433 - CESTAT NEW DELHI, it was held .....

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