2005 (2) TMI 158

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..... nd from this Court - However, since the tribunal has remanded the matter back to the Commissioner whatever may be the reason for such remand, we think that the appellant will have another opportunity to re-agitate this issue. - D25683 of 2005 - - - Dated:- 4-2-2005 - N. Santosh Hedge and S.B. Sinha, JJ. [Order]. - Learned counsel for the appellant submits that this Court in the earlier p .....

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..... the tribunal and if he is unable to re-agitate the issue now involved before that forum he may agitate the same before the tribunal after the Commissioner decides the matter on remand. 5. Should the appellant fail to get an opportunity to raise this issue in the next round in the tribunal? It will always be open to the appellant to approach this Court since, the issue which was remanded, to be d .....

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