2011 (4) TMI 725

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..... ced any supporting documents in favour of the Chartered Account s certificate produced by them, such certificate cannot be taken into account - If that be so, the appellate authority could have called for such documentary evidences - As such,compelled to remand the matter once again to Commissioner(Appeals) for fresh decision.
Hon ble Mrs. Archana Wadhwa, Member (Judicial) Hon ble Dr. P. Babu, .....

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..... t tender were competitive in nature; that the price at which other manufacturers have supplied to M/s Hindusan Cables Ltd. against tender is the same at which the appellant has supplied the goods; that others were not paying Excise duty whereas the appellant was paying Excise duty and as such the price being identical to the price charged by other manufacturers, it has to be held that the Excise d .....

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..... l handicapped in the absence of any finding by Commissioner(Appeals) on the above submissions of the appellant, which are more or less fact related. As such, we are compelled to remand the matter once again to Commissioner(Appeals) for fresh decision. Needless to say that the appellants would be given an opportunity to put forth their case before him and would be at liberty to plead all the aspect .....

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