2011 (4) TMI 49

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..... g adequate opportunity to the appellants of a personal hearing as well as an opportunity to produce any documentary evidence they wish to produce in support of their claim for the MODVAT credit - Appeals are allowed by way of remand
Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri M. Karthikeyan, Advocate, for the Appellants Shri T.H. Rao, SDR for the Respondent Per Dr. Chittar .....

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..... sistant Commissioner was not conclusive and adequate in the opinion of the adjudicating Commissioner, she was free to call for a further report and / or documents from the Assistant Commissioner and the appellants to decide the matter and carry out the remand directions. Since that has not been done the impugned order is set aside and the matter is remanded to the adjudicating Commissioner to deci .....

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