2012 (7) TMI 292

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..... s evidence was not produced before the first appellate authority - remand the matter back to the first appellate authority to reconsider this evidence and pass an order on merits. Appeal is allowed by way of remand - E/392/12 - - - Dated:- 14-6-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri Anand Nainawati, Adv For Respondent : Shri S.K. Mall, A.R. Per .....

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..... ant before the first appellate authority. The first appellate authority has recorded the finding that appellant should have produced reconstructed bill of entry in order to be eligible for availing the cenvat credit. Ld. counsel produces before us reconstructed bill of entry. Since this evidence was not produced before the first appellate authority, we deem it fit to set aside the impugned order a .....

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