2011 (2) TMI 38

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..... 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 - E/1582/2010 - - - Dated:- 7-2-2011 - SHRI M. V. RAVINDRAN, SHRI P. KARTHIKEYAN, JJ. Shri Harish Kumar, SDR for the revenue. Shri B. Krishnaia .....

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..... Nodia reported in 2007 (210) ELT 188 (SC), the learned Commissioner (A) could not have remanded the matter back to the Adjudicating Authority. In view of this, we set aside the impugned order and remand 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 justic .....

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