2010 (5) TMI 146

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..... owners of vehicles on which the goods were loaded were not available before the authorities below, thus remand back the matter. - ST/221 & 222/2009 - - - Dated:- 14-5-2010 - Hon'ble Smt. Jyoti Balasundaram, Vice-President Appearance: Shri Derrick, Adv. For the Appellants Shri T.H. Rao, SDR For the Respondent CORAM: Hon'ble Smt. Jyoti Balasundaram, Vice-President Service .....

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..... s are required to be allowed. I order accordingly. 3. The details of owners of vehicles on which the goods were loaded were not available before the authorities below. The interest of justice therefore requires that the case be remanded to the adjudicating authority for verification of the assessee's submissions. If the assessees were correct in their contention that the transporters were only .....

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