The Commissioner (Appeals) has only given general principles for ...
Commissioner (Appeals) Must Issue De Novo Order, Consider Facts and Grounds, and Provide Hearing Opportunity.
October 24, 2018
Case Laws Service Tax AT
The Commissioner (Appeals) has only given general principles for granting the refund without adverting to the facts of the present case - Commissioner (Appeals) directed to pass a De novo order after considering the facts and the grounds of appeal and after affording an opportunity of hearing to the appellant
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