TMI Blog2018 (10) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to consider the issue afresh in the light of the directions of the Division Bench in bunch of appeals - appeal allowed by way of remand. - ST/20807/2018-SM - Final Order No. 21358/2018 - Dated:- 17-9-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. S. Narayanan, Advocate For the Appellant Mr. Madhup Sharan, Asst. Commissioner (AR) For the Respondent ORDER Per S.S GARG The present appeal is directed against the impugned order dated 28.2.2018 passed by the Commissioner (A) whereby the Commissioner (A) has remanded the matter back to the original authority to pass appropriate speaking order. 2. Briefly the facts of the present case are that the appellant as an individual had booked residential flat with M/s. ETA C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeal. 2. Heard both sides and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the impugned order is contrary to the binding judicial precedent. He further submitted that on an identical issue, the Division Bench of this Tribunal vide Final Order No.21349 - 21469/2014 dated 20.08.2014 has considered the issue in detail and has passed a detailed order remanding the matter to the original authority with certain directions to be considered by the original authority. He has also relied upon the following decisions in support of his submissions: In Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the matters back, we keep it open to the appellant or the Revenue to take into account those aspects of the matter whether the issue has attained finality because either side has not filed an appeal and in such cases the matter will not be reopened. 48. In view of the above observations and discussions, all the impugned orders are set aside and the matters are remanded to the original adjudicating authority who shall proceed to decide the matter afresh after giving opportunity to the appellants to present their case in line with the observations made hereinabove. It is also made clear that appellants/ claimants shall submit the documents and other details which are not submitted by them already and which are required to be submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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