2001 (9) TMI 282

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..... he Respondents. [Order per : G.A. Brahma Deva, Member (J)]. These are 14 appeals filed by the appellants M/s Tata Telecom with reference to the common impugned order passed by Commissioner of Central Excise (Appeals), Cochin. Hence all these appeals are being disposed of by this common order. 2. Shri R. Santhanam, learned Advocate arguing for the appellants submitted that dispute relat .....

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..... a specific direction to examine the issue with reference to the factory gate price while remanding the matter but no such finding is forthcoming in the de novo proceedings. 3. Shri Thomas George, JDR, appearing for the Revenue submitted that there is no clear finding with reference to approval of factory gate price as can be seen from the order passed by the Assistant Commissioner. However, ther .....

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..... ack for re-consideration. In the view we have taken we are remanding the matter to the jurisdictional adjudicating authority to examine the issue afresh with reference to the factory gate price and to pass an order in accordance with the law on providing an opportunity to the party. The party is at liberty to raise all the connected issues during the re-adjudication proceedings. Thus, all these ap .....

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