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2016 (3) TMI 163 - CESTAT CHENNAI

2016 (3) TMI 163 - CESTAT CHENNAI - TMI - Reversion of Adjudication order - Overall aspects of the execution of work not look into - Held that: the order of quasi-judicial Adjudicating Authority should be based on material facts and tested by evidence to make application of law thereto. As, such a process not being followed, order of both the authorities do not get approval of law. Therefore, the matter is liable to be send back to the Adjudication authority for settling the material facts exami .....

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r (Appeals) reversed the Adjudication order unreasonably without looking into overall aspects of the execution of the work. He acted on erroneous belief. 2. Respondent supports order of learned Commissioner (Appeals). 3. Heard both sides and perused the records. 4. The proposition of Revenue is correct when para 4.1 of order of learned Commissioner (Appeals) is read with the findings of adjudication on different items of service. Learned Adjudicating authority in para 10 has examined the submiss .....

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