2020 (2) TMI 1531

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..... . Singh, Advocate for Appellant Shri Shashi Shekher, Authorized Representative for Respondent ORDER ARCHANA WADHWA After hearing both the sides duly represented by learned advocate Shri K.R. Singh appearing on behalf of the appellant and learned Authorized Representative Shri Shashi Shekher appearing on behalf of the Revenue , we note that Commissioner (Appeals) in his impugned order has obser .....

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..... as there was no verification and examination of the work orders awarded to the appellant by the Adjudicating Authority, the examination of the same by Commissioner (Appeals) may not be proper. Accordingly, we set aside the impugned order and remand the matter to Assistant Commissioner for fresh decision after giving an opportunity to the appellants to put forth their case. Every issue is kept open .....

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