2009 (7) TMI 1036

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..... passed by the learned Commissioner (Appeals) resulting in sending of the matter back to the learned Adjudicating Authority to carry out the direction given by him by his order dated 19-10-06. Learned DR Shri Fateh Singh argues that when there is a report of CRCL, Delhi that cannot be disputed. Accordingly, learned Commissioner should not have decided the matter to remand. 2. Learned Counsel Shri .....

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..... nt granting reasonable opportunity of defence when a report from authentic laboratory as suggested by the learned Commissioner (Appeals) reaches. Finding no irrationality in the operative part of the order passed by learned Commissioner (Appeals), it requires to dismiss the appeal of Revenue so as to give effect to his order. (Dictated and pronounced in open Court) - - TaxTMI - TMITax - Cust .....

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