9911796707
TMI Blog2005 (12) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - All these appeals raise a common question of law and facts, hence they are taken up together for disposal as per law. These appeals arise from common Orders-in-Appeal Nos. 36, 37, 38 & 39/03 dated 8-5-2003. The Tribunal by their Final Order Nos. 113-115/99 dated 12-1-1999 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low the Tribunal's direction and he specifically stated so in his order, which is a clear-cut judicial indiscipline. Without following the remand orders, he proceeded to compare the prices of different class of buyers and enhanced the value and confirmed the demands. The Commissioner although has disagreed with the Asst. Commissioner's finding to compare the prices with unequal class of buyers, ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has compared the sale particulars as certified by the jurisdictional Deputy Commissioner. He submits that the Commissioner has correctly followed the procedure, although, he could not defend the action of the Commissioner in the proceeding to decide the matter without putting the appellants on notice pertaining to the sale particulars quoted in his order. 4. On a careful consideration, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceed solely on the basis of the remand directions given by the Tribunal in the de novo order. Any deviation would clearly be considered as judicial indiscipline. Appellants are entitled to raise all points which they raised before this bench and including the plea that Revenue has not appealed against the finalization of assessment; that the demands are time barred. All issues are kept open. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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