TMI Blog2011 (3) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the matter needs further examination by the Commissioner (Appeals) by giving an opportunity to appellant to rebut the report made by the Commissioner (Appeals) during the visit to their factory on 29.03.2008 - Accordingly, the impugned order is set aside by way of remand to the Commissioner (Appeals) to examine the issue afresh - 1346 of 2008-SM - - - Dated:- 3-3-2011 - Mr. Ashok Jinda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order has been passed on the basis of record available in the factory of the appellants and from the records it is clear that no opportunity of rebuttal was given to the appellants during the visit of the Commissioner (Appeals) to their factory. 5. As observed by this Tribunal vide order dated 30.07.2010, the appellants were required to give an opportunity of being heard by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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