2014 (10) TMI 671

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..... Appellant. Shri Prem Ranjan, Advocate, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Vide his impugned order the Commissioner (Appeals) has held as under para 5 :- "In that light and also due to the facts that grounds of enhancement cannot be gauged by mere perusal of the Bill of Entries, the assessing officers at ICD, Tughlakabad, are directed to disclose the grounds o .....

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..... within 15 days, the appeals would stand automatically allowed. Admittedly, Commissioner (Appeals) could have fixed the time-limit for the de novo adjudication but it was not proper on his part to hold that though the matter is being remanded, the appeals would be allowed in case of non-decision by the adjudicating authority within a period of 15 days. Such type of order cannot be upheld. According .....

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