2017 (5) TMI 1443

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..... eal allowed by way of remand. - Ex.Appeal No.23/11 - FO/75931/2017 - Dated:- 1-3-2017 - Shri P. K. Choudhary, Judicial Member Dr.Samir Chakraborty, Sr.Advocate for the Appellant Shri K. Choudhury, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal is filed by the appellant against the Order-in-Original No.61/Commr./BOL/2010 dated 07.10.2010 pass .....

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..... edit than the related invoices. The contention of the ld.Sr.Counsel is that the appellant reversed the credit in May, 2010. Regarding the denial of credit of ₹ 2,54,533/-, the Commissioner observed that the credit was not available on the ground that the goods are not received by the appellant. It is contended by the appellant that the goods covered by the 15 invoices were received by the .....

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..... e matter is remanded to the Adjudicating Authority to decide the above issues afresh after considering the submissions of the appellant in accordance with law. Needless to mention, a reasonable opportunity of hearing be granted to the appellant to present their case. Both sides are at liberty to produce evidences in their support. 7. The appeal filed by the appellant is allowed by way of r .....

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