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TMI Blog2011 (11) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the adjustments of an amount of 2,22,05,285/- which was adjusted as pending Government dues. These pending Government dues were confirmed by the learned Commissioner (Appeals) vide his Order-in-Appeal dated 18-1-2001 which was in challenge before the Tribunal in Appeal No. E/1288/2001. Since this Bench vide its final order dated 8-6-2009 has remanded back the matter to the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) for hearing and disposing appeal against Order- in-Original No. 40-48/97, dated 30-9-97 which was complied with. The Commissioner (Appeals) disposed of the appeal by way of remand consequent to which appellants filed a refund claim before the adjudicating authority. The adjudicating authority while sanctioning the refund, adjusted an amount which according to the Revenue was due from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this appeal is a consequent action upon the outcome of the remanded matter, this matter also may be remanded back to the adjudicating authority. 4. Learned departmental representative submits that the matter may be remanded back to the adjudicating authority to reconsider the issue afresh. 5. On careful consideration of the submissions made by both sides and perusal of the records, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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