2011 (2) TMI 38 - AT - Central Excise

Stay application - Commissioner (A) in his impugned order has given a finding, and remanded the matter back to the Adjudicating Authority to look into the matter of limitation - after the judgment of Hon ble Supreme Court in the case of MIL India Ltd. Vs. CCE order set aside and remanded the matter back to the Commissioner (A) to reconsider the issue afresh and come to a conclusion at his level only based upon the available records, after following the principles of natural justice

Summary

The appellate tribunal dismissed the revenue's stay petition, stating that the appeal could be disposed of immediately due to a narrow issue. The impugned order was set aside, and the matter remanded back to the Commissioner (A) for reconsideration based on available records and principles of natural justice. Appeal allowed by way of remand.