2017 (9) TMI 861 - AT - Central Excise

Scope of SCN - Held that - it appears that in the order-in-appeal facts have not been properly considered. When it is so, the impugned order set aside and matter remanded to the Commissioner (Appeals) to decide the issue denovo on correct facts but by providing an opportunity of hearing to the assessee - appeal allowed by way of remand.

Summary

The appeal was filed against an order by the Commissioner of Central Excise. The facts in the order-in-appeal were not properly considered, so the order was set aside and the matter was remanded for a fresh decision by the Commissioner with an opportunity for the assessee to be heard. Both appeals were allowed by way of remand.