2011 (8) TMI 231

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..... rtunity of hearing before passing fresh orders. The appeal is allowed by way of remand. - ST/212/2011 - - - Dated:- 19-8-2011 - Dr. Chittaranjan Satapathy, J. Shri N.Viswanathan, Advocate For the Appellants Shri A.B.Niranjan Babu, SDR For the Respondent Heard both sides. I find that the impugned appeal before the lower appellate authority has been decided with the following o .....

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..... e eligibility of the appellants to the credit. 3. Ld. SDR appearing for the department has no objection to such remand. 4. Accordingly, the impugned order is set aside and the matter is remanded to the lower appellate authority for fresh decision. He shall provide adequate opportunity to the appellants to produce necessary documentary evidence before him and also an opportunity of hearing .....

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