2011 (3) TMI 92

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..... appeal against the impugned order which has been passed by the Commissioner (Appeals), who has passed order without affording an opportunity to reply or to explain the contents of their defence to the visit made by the Commissioner (Appeals) during the visit to their factory.   2. Heard and considered.   3. On 30.07.2010, this Tribunal has directed the DR to confirm from the office of .....

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..... als) 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.   6. Accordingly, the impugned order is set aside by way of remand to the Commissioner (Appeals) to examine the issue afresh and pass appropriate orders after giving a reasonable opportunity to the appellants to present their case.   (pronou .....

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