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TMI Blog2013 (12) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... hority, wherein it certified that the Appellant had not availed depreciation on the capital goods - the Certificate now produced had not been produced earlier before the Adjudicating Authority for scrutiny and consideration – the case is remitted back to the Adjudicating Authority to consider all issues afresh – Decided in favour of Assessee. - EXCISE APPEAL NO.E/A/934/2011 - FO/A-71054/2013 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them during the said period, as depreciation under Section 32 of the Income Tax Act, 1961 had been claimed by them on the same. The ld. Advocate further submitted that while filing their return for the financial year, 2008-09, their claims for depreciation on the plant and machinery for the earlier years, were revised and the depreciation on the said capital goods was deleted. Subsequently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has no objection in remanding the matter to the ld. Adjudicating Authority for deciding the issue afresh. 4. After hearing both sides for some time, we find that the Appeal itself could be disposed of, at this stage. Accordingly, after waiving the requirement of predeposit of all dues adjudged, we take up the Appeal for disposal with the consent of both sides. 5. We find that the limited i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.6,84,39,593/-. Also, from the submission of the ld. Advocate for the Appellant, we find that the Certificate now produced before us had not been produced earlier before the ld. Adjudicating Authority for scrutiny and consideration. In these circumstances, we are of the view that it is a fit case to be remitted to the ld. Adjudicating Authority to consider all issues afresh. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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