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TMI Blog2002 (1) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... . Brahma Deva, Member (J) (Oral)]. These are five appeals filed by the appellants, George Kurian others with reference to the common impugned order. The issue involved herein is common in all these appeals, hence they are taken together and are being disposed of by this common order. 2. Shri Lakshminarayanan, ld. Adv. appearing for the appellants submitted that the issue relates to clubb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a conclusion that since the pleas raised by party were not properly considered by the authorities below, and accordingly the matter was remanded to the adjudicating authority to decide the matter afresh after taking into consideration the pleas raised by the party. He submitted that the authorities below have not followed the direction of the Tribunal in passing the revised order. Furthermore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al order though they are mentioned in the show cause notice, since it was dropped in the adjudication proceedings. He also conceded that the quantum of penalty has been enhanced in the subsequent order on remand. 4. We have carefully considered the matter. We find that there is a justification in the arguments advanced on behalf of the appellants that the adjudicating authority was not just righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal as well as the guidelines issued under Section 37B while passing the order. Accordingly, he may pass an order on providing an opportunity to the party. Thus, these appeals are allowed by way of remand. The party is at liberty to raise all the connected pleas at the time of re-adjudication proceedings. Thus, these appeals are disposed of in the above terms. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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