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TMI Blog2017 (7) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... t liberty to raise all the issues alleged in the show cause notices and defend them - appeal allowed by way of remand. - C/Stay/22325/2014, C/EH/30781/2016 & C/22085/2014 - A/31071/2017 - Dated:- 13-6-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. G. Prahlad, Advocate for the Appellant Sh. Guna Ranjan, Superintendent ( AR ) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority, for example, in Final Order No.40119/2017 dated 24.01.2017, in the case of Tamilnadu Generation Distribution Corporation Ltd., the relevant portion of which decision is reproduced below for ready reference: 2. Above issue has been decided against assessee by the Bangalore Bench of the Tribunal in the case of M/s. Coastal Energy Pvt. Ltd. Vs. CCE ST, Guntur 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative engaged on behalf of the Revenue is not present today. 4. In the course of hearing on 16.01.2017, it was informed by the ld. representative for Revenue that Tamilnadu Newsprint Papers Ltd., Vs. CC, Tuticorin 2010 (253) ELT 153 (Tri.- Chen.), which was before this Tribunal having been decided in favour of the assessee was appealed to the Hon ble High Court of Madras by Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction. 5. Respectfully following the ratio of the above decision, the impugned order in this appeal is set aside and the matter is remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. The appellant is at liberty to raise all the issues alleged in the show cause notices and defend them, in addition also to put forth, addit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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