2012 (2) TMI 176

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..... sp; Per Ms. Archana Wadhwa:   After dispensing with the condition of pre-deposit of duty and penalty of identical amount, we proceed to decide the appeal itself with the consent of both the sides in as much as the issue stands in a narrow compass.   2. Ld. Advocate appearing for the appellants submits that Commissioner(Appeals) has passed the impugned order against the appellant in re .....

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..... his regard can be made to Hon ble Gujarat High Court s decision in the case of Maize Products reported in 2009(234)ELT431(Guj.). In as much as the issue relates to the correct quantification of reversal of credit which can only be decided at the original adjudicating authority level, we set aside the impugned order and remand the matter to Commissioner(Appeals) for quantifying the credit amount re .....

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