2013 (3) TMI 179

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..... n of the order of the Commissioner - held that:- there is a mis-match between the demand as confirmed by the Commissioner and the findings in the body of the order. We, therefore, deem it appropriate that the matter requires fresh consideration by the Commissioner and, therefore the prayer for remand deserves to be accepted.
P.G. Chacko And M. Veeraiyan, JJ. Appellant Rep by: Mr T.R. Rajesh Ku .....

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..... mmissioner relating to valuation reads as under: "As regard 'Advance' as per point 8.0 to the Work Order dt, 14/07/2008, the notice shall be paid an advance of 40 lacs within seven days of the dredging operations. This working advance is to be recovered in equal installments from the interim bills and final bill and would hence not form a part of the 'Gross Taxable Value'. Since the 'Price' of t .....

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..... the matter can be remanded as requested by the learned counsel for the appellant. 4. We, prima facie, find that there is a mis-match between the demand as confirmed by the Commissioner and the findings in the body of the order. We, therefore, deem it appropriate that the matter requires fresh consideration by the Commissioner and, therefore the prayer for remand deserves to be accepted. The Depa .....

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