1981 (9) TMI 197

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..... nce as they involve common points. 2. In all these appeals the appellants have disputed the disallowance of various expenses. It is contended by the ld. counsel for the appellants that main reason for the Asstt. Commr. to uphold the disallowance of many of these expenses in part or in whole was that the appellants did not give the necessary details. In this connection it is urged that the appell .....

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..... xpenses merely on the ground that details were not produced. At the same time he has given partial relief in some aspects. In our view the case requires some more examination. 6. We, therefore, set aside the assessments and remand to the Asstt. Commr. to dispose of the appeals after giving one more opportunity to produce evidence. In the circumstances 50% of the institution fee shall be refunded .....

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