2016 (1) TMI 327

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..... eld that:- In view of the fact that the show cause notice is pending adjudication, we dispose of this appeal with a direction to the Adjudicating Officer to decide the said show cause notice. - it would be open to both the parties to rely upon the respective material which, according to them support their respective case and on that basis the Adjudicating Authority shall decide the matter on merit .....

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..... cation, we dispose of this appeal with a direction to the Adjudicating Officer to decide the said show cause notice. We may point out at this stage that Mr. Yashank Adhyaru, learned senior counsel appearing for the Revenue has referred to certain material which is mentioned in the memo of appeal and has tried to argue on the basis that this material though was before the Tribunal, the Tribunal did .....

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