2015 (2) TMI 1082

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..... Appeals) were not properly examined by the adjudicating authority. In view of that, the impugned orders are set-aside and the matter is remanded to the adjudicating authority to examine the documents. Learned Advocate is directed to cooperate with the adjudicating authority in de-novo adjudication. Needless to say that the adjudicating authority shall give proper opportunity of hearing before deci .....

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..... filed various documents in support of the refund claim. By the impugned order, Commissioner (Appeals) set-aside the adjudication order, on the ground that the Respondent submitted the documents as required by the adjudicating authority. 3. Learned Authorised Representative for the Revenue reiterates the grounds of appeal. Learned Advocate for the Respondent submits that the Respondent filed the .....

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..... ority. In view of that, the impugned orders are set-aside and the matter is remanded to the adjudicating authority to examine the documents. Learned Advocate is directed to cooperate with the adjudicating authority in de-novo adjudication. Needless to say that the adjudicating authority shall give proper opportunity of hearing before decision. Appeal filed by the Revenue is allowed by way of reman .....

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