2019 (10) TMI 186

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..... heir claim for fixation of special rate was pending before the Ld. Commissioner, in that circumstances, the impugned orders deserve no merits. The matter are remanded back to the adjudicating authority for reconsideration - appeal allowed by way of remand. - Application No. E/EH/60273/2019, E/EH/60283-60284/2019 And Appeal No. E/61267/2018, E/61268-61269/2018 - A/60537-60539/2019 - Dated:- 20 .....

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..... by them before the Ld. Commissioner. Before deciding the said special rates, the adjudicating authority sanctioned the refund claim upto the value addition as per the notification, but the amount of refund claim was more than the value addition as per said special rates, the refund claim was rejected by the adjudicating authority. That order was challenged before the Ld. Commissioner (Appeals) onl .....

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..... ity, their claim for fixation of special rate was pending before the Ld. Commissioner, in that circumstances, the impugned orders deserve no merits. Accordingly, the same are set-aside and the matters are remanded back to the adjudicating authority to decide the issue after special rate decided by the Ld. Commissioner. In that circumstances, by setting aside the impugned orders and the matters are .....

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