2015 (8) TMI 1417

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..... f. Therefore, appellate Commissioner should be careful in future not to grant relief mechanically but only upon satisfaction of the conditions of the circular - appeal is remanded to learned Commissioner (Appeals) to examine relevant evidence called for by the circular and pass appropriate order - appeal allowed by way of remand. - Appeal No. E/3/2012 - Final Order No. 41056 / 2015 - Dated:- 31-8 .....

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