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2011 (4) TMI 1193

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..... appellants had no dispute relating to the said period is not born out from the records - Being so, the same is not maintainable and is liable to be set aside and the matter remanded to the Commissioner (Appeals) to decide the grievance of the appellants in relation to the said period - Accordingly, appeal succeeds on the above limited ground. - E/290 of 2005 - - - Dated:- 20-4-2011 - Shri Just .....

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..... ve perused the records with the assistance of the DR. Undoubtedly, the Commissioner (Appeals) had observed in the impugned order that the appellants had no dispute regarding final fixation of the production capacity relating to the period 01.09.99 to 29.02.2000 and 01.04.2000 onwards. However, perusal of the written submissions which were filed by the appellants before the Commissioner (Appeals) p .....

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..... od is not born out from the records. Being so, the same is not maintainable and is liable to be set aside and the matter remanded to the Commissioner (Appeals) to decide the grievance of the appellants in relation to the said period. Accordingly, appeal succeeds on the above limited ground. The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the griev .....

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