2015 (10) TMI 1346

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..... e Tribunal passed the order in 2011 and de-novo adjudication is still pending. In my considered view, as the de-novo adjudication is pending before the Commissioner and therefore, the matter may be remanded to the Commissioner to decide afresh. - impugned order is set-aside. The matter is remanded to Commissioner - Decided in favour of assessee. - Appeal No. : E/1341/2011 - ORDER No. A/10271 / .....

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..... 11 dated 05.05.2011, the Tribunal set-aside the order passed by the Commissioner and remanded the matter to the Commissioner to decide the matter under the provisions of Finance Act, 2010 in respect of reversal of amount of 8% / 10% of the value of the exempted goods. In the meantime, the appellant filed the refund claim of ₹ 15,95,558/-, as deposited by them. A show cause notice dated 21. .....

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..... discussion, the impugned order is set-aside. The matter is remanded to Commissioner with directions to decide the present matter with pending de-novo adjudication, as per the order of the Tribunal dated 05.05.2011. As the matter is old one, Commissioner is directed to decide as expeditiously as possible. Appeal is allowed by way of remand. (Order dictated pronounced in the Court) - - Ta .....

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