2012 (5) TMI 355

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..... ate authority to the original authority to deal with the issue regarding treatment of the invoice price as the cum duty value as also to deal with the claim of modvat credit on inputs.   2. The Ld. Advocate appearing for the appellant states that the lower appellate authority has not dealt with the appellant s claim for full quantum of SSI exemption. Further, he states that the appellant was .....

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..... hority shall deal with all aspects of the case and if necessary, examine the appellant herself with reference to the claim for bonafide belief made by her. He shall also examine the invoices on which modvat benefit is being claimed and record a detailed finding as to whether they were modvatable invoices.   4. The appeal is allowed by way of remand on the above terms. The original authority .....

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