2019 (2) TMI 256

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..... the matter needs to be remanded to the adjudication authority and after verifying the facts the adjudication authority may pass a fresh order - appeal allowed by way of remand. - Appeal No. E/11060, 11062/2018-SM - A/12953-12954/2018 - Dated:- 13-12-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Mr. Dhaval Shah (Advocate) For Respondent: Mr. A. Mishra (A.R.) ORDER .....

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..... le value has not been verified by adjudication authority, therefore the matter may bd remanded to the adjudication authority. 4. Shri. Amit Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue has no objection for remand to the adjudication authority. 5. On careful consideration of the submissions made by both the sides and perusal of the records, I find that on request of .....

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