2011 (7) TMI 606

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..... ed to the lower appellate authority. - E/2841 of 2009-SM - - - Dated:- 20-7-2011 - Dr. Chittaranjan Satapathy, J. Appearance: Shri Anil Khanna, Authorized Departmental Representative (DR) for the Revenue Ms. Sukriti Das Advocate for the respondents. Per Dr. C. Satapathy: Heard both sides. 2. The Department is in appeal in this case on the ground that the lower appellate aut .....

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..... enough if is departmental adjudication such as this, the preponderance of probability is established. Accordingly, I am of the view that the impugned order requires to be set aside and the matter remanded for fresh decision. The learned Advocate Ms.Sukriti Das appearing for the respondents fairly agrees to this proposition. Accordingly, the impugned order is set aside and the matter is remanded t .....

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