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TMI Blog2015 (8) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... is admitted by the Apex Court still pending the present appeals whichever left out needs to be remanded to the LAA as all these appeals are arising out of common OIA. Accordingly, we set aside the impugned orders and remand the cases to the Commissioner (Appeals) with a direction to decide the case in denovo along with four appeals already remanded in the Tribunal s order - Matter remanded back - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30.01.2004. when these appeals were listed on 22/9/14, 08.01.15, 8.04.15, 22.04.15 and 29.04.15, this Bench directed both sides to ascertain the status of the appeals already remanded to the Commissioner (Appeals) and to verify and confirms whether the present appeals are already covered in the said Tribunal s order dated 20.02.2007. The Ld. Advocate and Ld. AR submits that the LAA passed com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. After examining the submissions, we find that learned Commissioner (Appeals) has chosen to follow the Tribunal s Final Order No. A/35/KOL/2004 ibid for the purpose of determining the relevant valuation issue, without any discussion on merits. Now that the Department s appeal against that order has been admitted by the apex Court, though without any stay of operation, finality and correctness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority will, however, be at liberty to rely on any appropriate judicial authority not affected by the apex Court s ruling in West Coast Paper Mills (supra). Needless to say, the assessee shall be given a reasonable opportunity of being heard. As seen from the above order, we find that this Tribunal has set aside the impugned order and remanded three appeals arising out of four OIAs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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