2017 (7) TMI 986

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..... y, the appellate authority has proceeded to decide the appeal without observing the principle of natural justice. I also find that no documents were filed before him. Under the circumstances, I set aside the impugned order and remand the matter to the ld.Commissioner (Appeals) for re-consideration of the case on merit - appeal allowed by way of remand. - Ex. Appeal No.70524/13 - ORDER NO.F/76412/ .....

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..... d of dispute and the credit availed by them. He, therefore, prays that the present appeal may be sent back to the ld.Commissioner (Appeals) for fresh decision on merit. 3. The ld. A.R. for the Revenue, has fairly accepted that the issue has not been decided on merit. However, he has no objection for remanding the case to the ld.Commissioner (Appeals) for fresh decision on merit. 4. Heard bot .....

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