2013 (10) TMI 857

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..... y is directed to decide the case on merits and determine the tax liabilities, interest and penalties himself - Decided in favour of assessee. - ST/612/2011 - - - Dated:- 23-7-2013 - P R Chandrasekharan, J. For the Appellant : Shri D D Joshi, Superintendent (AR) For the Respondent : None PER : P R Chandrasekharan Revenue has filed this appeal against Order-in-Appeal NO. AGS/379/NG .....

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..... the matter carefully. As the issue lies in a narrow compass, I take up the appeal itself for consideration and disposal. 4.1 Section 85(4) of the Finance Act, 1994 reads as follows: "The Commissioner of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter, pass such orders as he thinks fit and such orders may include an order enhancing .....

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