2013 (5) TMI 166

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..... he issue needs to be appreciated based on the factual matrix, without expressing any opinion on the merits of the case, matter is remanded back to the adjudicating authority. - E/850 of 2008 - - - Dated:- 28-2-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Willington Christian, Shri J.C. Patel, Advocates , For the Respondent: Shri P.N. Sarvaiya, A.R. JUD .....

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..... dences produced by the appellant, has reduced the demand to Rs. 19.57 Lakhs. It is his submission that this demand was confirmed only on the ground that the appellant could not produce the Project Implementing Authoritys Certificates as to the consumption of the goods cleared without payment of duty for a particular project. He would draw our attention to the certificates issued by Madhya Pradesh .....

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..... out expressing any opinion on the merits of the case, we set-aside the impugned order to the extent it is appealed before us, remand the matter back to the adjudicating authority to reconsider the issue afresh. Needless to state that the adjudicating authority will follow the principles of natural justice before coming to any conclusion. Appeal is allowed by way of remand. (Dictated and pronou .....

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