2011 (9) TMI 870

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..... appellants and, therefore, he should have been allowed to be cross-examined - Be that as it may, the fact remains that the direction given in the remand order by the Tribunal was not implemented for whatever reason. The remand order of the Tribunal does not stand modified in any manner. Therefore, the Commissioner (Appeals) is correct in his finding that non-implementation for the remand order ha .....

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..... cited supra, the Tribunal has held that the submission of Shri C.N. Ramesh is crucial for the confirmation of the demand against the appellants and, therefore, he should have been allowed to be cross-examined. The Bench set aside the earlier impugned order and remitted the case to the original authority to decide the matter afresh giving a reasonable opportunity of hearing to the assessees and all .....

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..... out that before the Commissioner (Appeals) passed the present impugned order, the Revenue was not heard. Be that as it may, the fact remains that the direction given in the remand order by the Tribunal was not implemented for whatever reason. The remand order of the Tribunal does not stand modified in any manner. Therefore, the Commissioner (Appeals) is correct in his finding that non-implementat .....

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