TMI Blog2015 (11) TMI 1669X X X X Extracts X X X X X X X X Extracts X X X X ..... AT AHMEDABAD - AT X X X X Extracts X X X X X X X X Extracts X X X X ..... esting the grounds of appeal of the Revenue on merit and it is difficult to proceed in the matter. Hence, we remand the matter to the Adjudicating authority to decide afresh on the grounds of appeal raised by the Revenue. Needless to say that the Adjudicating authority shall give proper opportunity of hearing before passing the order. All the appeals are allowed by way of remand. (Dictated & Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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