TMI Blog2018 (7) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ion - there is no mistake apparent on the record nor any basis in the apprehension of the respondent that ancillary issues could not be raised in the de novo proceeding - MA(ROM) is devoid of merit and is accordingly dismissed. - APPLICATION No. E/ROM/85348/2018, APPEAL No. E/1048/2007 - M/85583/2018 - Dated:- 18-6-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the order of remand be rectified accordingly. 3. Learned AR for the Revenue submits that since the adjudicating authority was directed to examine the applicability of assessment and determine the correct method of valuation, therefore the respondent could argue all the issues including that remanded by the Tribunal to the adjudicating authority. 4. We find that this Tribunal, after rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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