2015 (9) TMI 767

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..... issue on merits. As the Commissioner (Appeals) has not decided the issue on merits, therefore, order passed by the first appellate authority is set-aside - Matter remanded back - Decided in favour of assessee. - Appeal No. : E/10767/2013 - ORDER No. A/11001/2015 - Dated:- 14-7-2015 - Mr. H.K. Thakur, J. For The Appellant : Shri H.D. Dave, Advocate For The Respondent : Shri T.K. Sikda .....

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