2012 (4) TMI 472

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..... justice to send the matter back to the adjudicating authority to examine the very source document which creates liability and incidence tax shall be determined - All legal pleadings are open to the appellant to argue before the adjudication authority in its defence leading permissible evidence - 459 of 2008 - - - Dated:- 10-2-2012 - Sh. D. N. Panda, Sh. Rakesh Kumar, JJ. Sh. Sudhir Malho .....

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..... . If such a process is followed, there shall be appropriate adjudication. Therefore, without wasting time, we remand the matter back to the learned adjudicating authority for expeditious disposal of the matter. All legal pleadings are open to the appellant to argue before the adjudication authority in its defence leading permissible evidence`. (Dictated and pronounced in the open Court) - .....

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