2006 (10) TMI 287

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..... the present appeal, the assessee had sent the inputs to their Job Worker for re-processing. But the assessee did not receive the goods back after re-processing from the job worker. This is a main allegation of the Department against the assessee including that they did not produce any satisfactory evidence in support of receipt of goods. Whereas, it is a contention of the assessee that they have r .....

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..... Notice, duty amount is confirmed. Further, by dropping the penalty amount by the authorities below, interest is sought to be levied. 5. The ld. counsel for the appellants relied upon the Machino Montell (I) Ltd. [2004 (168) E.L.T. 466 (Tri.-LB)], Rashtriya Ispat Nigam Ltd. [2003 (161) E.L.T. 285 (Tribunal)], Gaurav Mercantiles Ltd. [2004 (175) E.L.T. 714 (Tribunal)], and Shree Krishna Pipes Indu .....

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..... from their job worker. In the aforesaid circumstances, it is quite felt expedient to remand the matter back to the Original Adjudicating Authority to consider all the documentary evidence on record and that may be produced in the de novo proceedings. Accordingly matter is remanded back, Adjudicating authority after hearing both parties and considering the documentary evidence on record or other ev .....

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