TMI Blog2014 (8) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the Commissioner to consider the purchase orders and declaration filed by the appellant and record a finding and thereafter come to a conclusion. Besides, the appellant relied upon several decisions on the very same issue. Even though those decisions were not before the Commissioner, the same should be considered before a conclusion is arrived at. Even though this was not an issue in the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the matter is required to be remanded. Accordingly, the requirement of pre-deposit is waived and appeal is taken up for decision. 2. Appellant had cleared cement in bags without affixing MRP to contractors engaged in construction activity for which they had availed exemption under Sl. No. 1C of the Notification No. 4/2006-C.E. dated 1.3.2006 and paid excise duty on the basis of transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hearing both sides, we find that it was appropriate for the Commissioner to consider the purchase orders and declaration filed by the appellant and record a finding and thereafter come to a conclusion. Besides, the appellant relied upon several decisions on the very same issue. Even though those decisions were not before the Commissioner, the same should be considered before a conclusion is ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants themselves is correct. There are several other aspects also which are to be considered in the matter and in the absence of findings, we are not in a position to record any finding on those issues. Therefore, all these issues are required to be considered properly. 5. For the above reasons, the impugned order is set aside and the matter is remanded to the original authority for fres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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