2011 (8) TMI 339

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..... djudicating authority - Therefore, set-aside the impugned order and remand the matter back to the adjudicating authority to decide the case afresh, after following the principles of natural justice - E/1530 of 2010 & E/CO/196 of 2010 - - - Dated:- 29-8-2011 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) Hon ble Dr. P. Babu, Member (Technical) Appellant : Shri S.K. Mall, SDR Resp .....

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..... rrectly discharged the duty liability, based upon the evidences which are produced before the adjudicating authority. It is his submission that as per Hon'ble Supreme Court in the case of MIL India Limited 2007 (210) ELT 188 (SC), the Commissioner (Appeals) does not have powers to remand the matter. It is his prayer that matter be heard and disposed of by the learned Commissioner (Appeals). 4. .....

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..... ack to the adjudicating authority to decide the case afresh, after following the principles of natural justice. On perusal of records, we find that the issue pertains to 1992-1996, hence we direct the adjudicating authority to come to a conclusion within three months from production of a copy of this order. The appeal is allowed by way of remand to the adjudicating authority. Cross objections, bei .....

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