2008 (4) TMI 65

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..... ities below did not apply decision of the Larger Bench in the case of Larsen & Toubro Ltd. while deciding the matter, we set aside the impugned order and remand the appeal to the original authority - E/EDM-146/2005 - A-472/KOL/2008 - Dated:- 16-4-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D. N. Panda, Member (J) Shri K. K. Banerjee, Advocate, for the Appellant. Shri K. P. S .....

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..... the matter, we set aside the impugned order and remand the appeal to the original authority to decide the matter afresh applying the ratio of the cited Larger Bench decision to the facts of this case. The appellants shall be given a reasonable opportunity of hearing before passing a fresh order. The appeal is allowed by way of remand. (Dictated and pronounced in the open Court) - - TaxTMI .....

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