2011 (2) TMI 1069

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..... ents appear to seek an order in favour of denovo adjudication by remanding the matter back to original adjudicating authority & the Revenue has not appealed against the above reproduced findings recorded by the learned Commissioner (Appeals). Thus if the first appellate authority has been convinced of there being no fairness in the adjudication, it is imperative, in the interest of the justice t .....

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..... volved in these cases are in a very narrow compass. Hence after allowing the stay applications filed by the applicants, we taken up the appeals for disposal. 3. The learned Advocate appearing for the appellants brings to our notice that the first appellate authority in her impugned order have accepted the arguments put forth by the appellants as to the adjudication order has not been fair and h .....

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..... der-in-appeal (impugned order) has recorded the following findings:- "All the above arguments put forward by the consultants have succeeded in creating a doubt regarding the fairness of investigation and adjudication also. The arguments appear to seek an order in favour of denovo adjudication by remanding the matter back to original adjudicating authority." 6. On a specific query by the Ben .....

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