2008 (7) TMI 762

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..... he Respondent. [Order per : D.N. Panda, Member (J) (for the Bench)]. In this Revenue s appeal principle grievance is that the first appellate order granting relief to the respondent suffered from legal infirmity. Learned DR appearing for the Revenue submitted that the learned Appellate Authority below held that only the adjudicating authority should be authorised to seek redressal agains .....

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..... in the manner prescribed by sub-section (4) that should not be overlooked by a statutory authority. If the learned Appellate Authority again reconsiders the matter on the light of the provision of the statute, Revenue will not have grievance further. 2. Learned DR appearing for Revenue further submitted that the decision made in CC C v. Ballarpur Industries Limited (supra) by the Tribunal has .....

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..... wer, the learned Appellate Authority should grant an opportunity to both the sides so that they will have no grievance when the matter reaches conclusion. 7. In the result, appeal of the Revenue is allowed by way of remand and this remand by no means affects power of the Appellate Authority to dispose the matter in accordance with law. (Dictated and pronounced in the open Court on 23-7-2008) .....

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