2018 (11) TMI 1519

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..... e the learned Commissioner (Appeals) has dismissed the appeal solely on the ground of noncompliance of the requirement of Section 35F of the Act, and no findings have been recorded with regard to the merits of the case, the matter should be remanded to the learned Commissioner (Appeals) for deciding the issue afresh on the basis of the available records and the submissions to be made by the appell .....

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..... eposit has not been made as per the statutory provisions. 4. The authorized representative appearing on behalf of the appellant submits that out of the total adjudged demand of ₹ 3,85,995/-, the appellant had already deposited ₹ 4,10,297/- before filing the appeal in the office of the Commissioner (Appeals). Thus, he submits that such extra deposit made by the appellant constitute s .....

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..... ing the issue afresh on the basis of the available records and the submissions to be made by the appellant. 6. Therefore, after setting aside the impugned order, I remand the matter to the learned Commissioner (Appeals) for passing of a reasoned and speaking order on the appeal filed by the appellant. Needless to say, that opportunity of hearing should be granted to the appellant before decidin .....

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