2011 (4) TMI 1102

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..... 996 which apparently is not correct, Commissioner (Appeals)'s order is based on wrong appreciation of facts, the order is set aside and the matter remanded to the learned Commissioner (Appeals) for a fresh decision after correctly ascertaining the factual position and for a decision on merits in accordance with law - E/3090/2003 - - - Dated:- 19-4-2011 - Shri B.S.V. Murthy, Shri Ashok Jindal, J .....

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..... peal filed by the Revenue against the order-in-original No. 216/97 dated 28/11/1997 becomes infructuous. Accordingly, the same was rejected. 4. The learned DR submitted that both the show-cause notices which led to separate orders-in-original are for different issues. The first show-cause notice was issued on 20/03/1996 and in this show-cause notice the issue which led to a demand of Rs. 7,39,2 .....

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..... n 29/02/1996 which apparently is not correct. Since the Commissioner (Appeals)'s order is based on wrong appreciation of facts, the order is set aside and the matter remanded to the learned Commissioner (Appeals) for a fresh decision after correctly ascertaining the factual position and for a decision on merits in accordance with law. (Operative part pronounced in Court) - - TaxTMI - TMITax .....

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