2014 (6) TMI 949

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..... or why the declared value should be disturbed - Held that : Law is well settled that right to remedy cannot be extinguished by confession. When there is obligation in the law, there is remedy prescribed. Commissioner (Appeals) in relying upon Rule 12(2) of his order appreciated that the appellant could have asked for a speaking order. He has also stated that the appellant did not choose to do so. .....

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..... cate, Sh.S.Vasudev, Advocate and Sh.Prem Ranjan, Advocate Present for the Respondent:Sh.Sanjay Jain, DR ORDER PER: D.N.PANDA Appellant was not disclosed the reason why assessable value calls for enhancement. Ld.Authority proceeded to deal with implication of Rule 12 of Valuation Rules and also showed his conscious approach to the four steps procedure to be followed by proper o .....

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