2013 (5) TMI 25

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..... ng authority should be given an opportunity to appreciate such evidence. Remit back the case back to adjudicating authority to reconsider the issue afresh. - Appeal No.ST/10224/2013 - - - Dated:- 22-4-2013 - MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant: : Shri Rahul Gajera, Adv.(i/b Shri K.I. Vyas, Adv.) For the Respondent: Shri Manoj Kutty, A.R. JUDGEMENT Pe .....

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..... nd these documents seems were not produced before the lower authorities. Since these documents need factual verification and in all fairness, the adjudicating authority should be given an opportunity to appreciate such evidence, we find that the matter needs reconsideration by the adjudicating authority. 4. Accordingly, without expressing any opinion on the merits of the case, keeping all the is .....

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