2002 (9) TMI 538

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..... President]. When this application for stay came up for hearing, it was agreed by both sides that the appeal itself to be disposed of. 2. The challenge in this appeal at the instance of the assessee is against order-in-appeal No. 396-CE/BPL/2002, dated 8-05-2002 issued by the Commissioner (Appeals), Bhopal. In the above order the Commissioner (Appeals) considered an appeal filed by the Reve .....

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..... led by the Revenue was maintainable against the order of the Assistant Commissioner. But at the same time according to us the Commissioner (Appeals) should have remanded the matter for fresh consideration by the Assistant Collector. The Commissioner (Appeals) cannot just allow the appeal since he had not gone into the merits of the contentions raised in the Memorandum of appeal. We, therefore, aff .....

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