2003 (9) TMI 80

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..... l is pending before the Tribunal, therefore, finding of the Tribunal that the Revenue has not preferred any appeal is incorrect. Since the impugned order proceeds on a wrong factual basis we think it appropriate that the impugned order should be set aside and the matter should be remanded to the Tribunal with the direction that both the appeals filed by the Revenue as well as by the respondent and .....

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..... e set aside and the matter should be remanded to the Tribunal with the direction that both the appeals filed by the Revenue as well as by the respondent and SCC should be heard together and disposed of. 3. With the above observations, the impugned order of the Tribunal is set aside and the matter is remanded back to the Tribunal. 4. The appeals are allowed. - - TaxTMI - TMITax - Centra .....

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