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2011 (1) TMI 116

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..... the matter for getting these documents examined by the original authority - order of the Commissioner (Appeals) set aside and the order of the original authority and remand the matter to the original authority for fresh consideration after examining the documents produced by the respondents before the Commissioner (Appeals) and after granting a reasonable opportunity of hearing to the respondents .....

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..... from 11.52001. He relied on the decision of the Supreme Court in the case of MIL India Ltd reported in 2007 (210) ELT 188 (SC). 3.2 The proprietor of the respondent firm supports the order of the Commissioner (Appeals). 4. We have carefully considered the submissions from both the sides and perused the records. It is settled law that the Commissioner (Appeals) has no power to remand the m .....

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