2018 (8) TMI 455

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..... ry: This is an appeal filed by the Revenue against the Order-in-Appeal 07/KOL-I/2016 dated 16.02.2016 passed by Commr. of Central Excise (Appeal-I), Kolkata. When the matter was called, none appeared on behalf of the Respondent-Assessee. No adjournment application was received. 2. Show Cause Notice dated 05.09.2014 was issued to the respondent assessee for the period August 2009 to March 2014 fo .....

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..... ions advanced by the ld.A.R. for the Revenue, I am of the considered view that the Commissioner (Appeals) should decide the matter afresh taking into account the points raised by the Revenue in their grounds of appeal. Accordingly, the matter is remitted back to the Commissioner (Appeals) of Customs to consider the grounds of appeal filed by the Revenue and to pass the order in accordance with law .....

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