2017 (9) TMI 626

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..... proper recourse to do justice to both sides recording the pleadings of the parties, allegation in the SCN, evidence adduced and the law applicable for passing a reasoned and speaking order - the matter is remanded to the learned adjudicating authority who shall re-adjudicate the matter - appeal allowed by way of remand. - ST/MA(Ors)-92274/2017 ST/610/2012 - A/88944/17/STB, M/88945/17/STB - Date .....

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..... bstitution of the order passed earlier shall be prejudicial to the interest of justice. We make clear that the previous order having been passed ex-parte in absence of the appellant and appellant says that it was prevented to appear due to above preventable reason, it is considered appropriate to hear the respondent who is present today. 3. Heard the appeal on merits. 4. On perusal of the e .....

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..... dicating Authority for consideration of the entirety of the facts and circumstances, granting fair opportunity of hearing to the respondent. 5. Learned counsel for respondent explains that reversal of credit was not made after investigation but as and when the deviation of law came to the notice of the respondent, reversal of the alleged credit was made. Learned authority below has not made any .....

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