TMI Blog2008 (5) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... d like the Commissioner (Appeals) to deal with the matter afresh after taking into account the various decisions relied upon by the appellants - appeals are allowed by way of remand - 28, 34, 35, of 2008 - - - Dated:- 6-5-2008 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. B.S.V. Murthy, Member (Technical) Shri B.L. Narasimhan, Advocate for the appellants. Dr. Manoj Kumar Rajak, Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rejected accordingly." We are not happy with the way the said judgments dealt with without reasoning as to why the ratio of the law declared therein is not applicable to the present case. As such, without going into the merits of the case, we would like the Commissioner (Appeals) to deal with the matter afresh after taking into account the various decisions relied upon by the appellants. All ..... X X X X Extracts X X X X X X X X Extracts X X X X
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