2015 (8) TMI 631

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..... ow cause notice that it was specifically raised therein as an independent issue. However, instead of remanding the case back to the CESTAT, it would be more appropriate that the adjudicating authority decides this issue in the first instance. - Decided in favour of Revenue. - CIVIL APPEAL NO. 6466 OF 2005 - - - Dated:- 4-8-2015 - A.k. Sikri and Rohinton Fali Nariman, JJ. For the Petitione .....

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..... ould be more appropriate that the adjudicating authority decides this issue in the first instance. The impugned order of the CESTAT is set aside to this extent and the issue of commission is remitted back to the adjudicating authority which shall decide the same on merits after giving opportunities to both the parties to make their submissions and also to place material that they want to place .....

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