TMI Blog2015 (11) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... eals is arising out of the common order passed by the Tribunal. The said common order of the Tribunal has been challenged before this Court in a batch of appeals. This Court vide order [2015 (6) TMI 474 - MADRAS HIGH COURT], allowed the appeals by way of remand - Matter remanded back - Decided in favour of assessee. - C.M.A. NOs.1197 to 1213 of 2015 - - - Dated:- 17-6-2015 - Mr. R.Sudhakar And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand? iii) Whether the first respondent is correct in overlooking the fact that the allegation contained in the show cause notice is the foundation and the department has to build a case on that. If the allegation is not specific then the consequence of the same has to be faced by the Department? iv) Whether the first respondent is correct in not examining the issue that the entire deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the appellants/assessees and answered by the Commissioner (Appeals) in their favour has to be considered by the Tribunal on its own merits and there being no finding on the issues in the manner in which the plea has been taken by the present appellants, who were successful before the Commissioner (Appeals), we find that the order of the Tribunal cannot be sustained on an issue of open r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) which was under challenge before the Tribunal in the appeals. All the appeals are allowed by way of remand. Consequently, connected miscellaneous petitions are closed. However, in the circumstances of the case, there shall be no order as to costs. 3. Following the above-said decision of this Court, all the above Civil Miscellaneous Appeals are allowed in the same terms. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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