2013 (5) TMI 680

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... question and hence these are being disposed by a common order. 2. After hearing both sides on the Stay Petitions, we find that the issue lies in a narrow compass and hence after allowing the application for waiver of pre-deposit of the amounts involved, we take up the appeals themselves for disposal. 3 On perusal of the records, we find that the issue involved in this case is regarding non-incl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... so. The assessees Cost Accountant shall co-operate with them for arriving at correct factual position. After being served with such report, the assessee will be granted personal hearing in the matter and the matter will be decided on merit. 4. Accordingly, the impugned orders are set aside the appeals are allowed by way of remand to the adjudicating authority. (Dictated & Pronounced in Court)< .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X