2011 (1) TMI 993

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..... e holding that the appellants have failed to produce the duly certified certificate of their assessable value by the Chartered Accountant - appeal was rejected holding that the appellants have failed to comply with the condition of Section 35F of the Central Excise Act, 1944 - Held that:- No notice was given to the appellants to produce the required documents to finalize the assessments and it is .....

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..... d of at this stage. Therefore, after waiver of pre-deposit, we took the appeal for final disposal with the consent of both sides. 2. The facts of the case are that the appellants have opted for provisional assessments, the same was granted to them. Thereafter without hearing the appellants, the final assessments were made holding that the appellants have failed to produce the duly certified cert .....

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..... that the appellants have failed to produce the Chartered Accountant s certificate, which has no merits. Accordingly, we set aside the impugned order and remand back to the original adjudicating authority to re-adjudicate the case after giving a reasonable opportunity to the appellants to produce the required documents and thereafter the adjudicating authority will pass the appropriate order. 4. .....

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