2017 (4) TMI 1314

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..... manded the matter in a batch of identical cases, it is preferable for the appellant to guide the adjudicating authority with all the relevant decisions, which have come after he has passed the order and lead evidence, if any - appeals are remanded to the adjudicating authority for fresh decision. - Appeal No. ST/89814, 89831, 85705, 85731, 85709, 85859, 85732, 85860, , 89830, 85912, 89800, 89815 .....

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..... ring activities are not governed by Finance Act, 1994. To butter such claim, appellant placed an agreement namely, Coal Supply Agreement under NCDP, which was not produced before the adjudicating authority at the time of adjudication for his examination. Law is well settled that the document going to the root of the matter if was not before the original authority, it is not proper for the higher .....

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..... a batch of case as above, it is preferable for the appellant to guide the adjudicating authority with all the relevant decisions, which have come after he has passed the order and lead evidence, if any, before him as well as plead. Learned authority shall record the pleadings and evidence adduced before him and pass a reasoned and speaking order. 5. In the result, all the appeals are remanded .....

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