TMI Blog2011 (7) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... antified - Accordingly, set-aside the impugned order and remand the matter to original adjudicating authority to first re-quantify the demand, after observing the principles of natural justice and than to adjust the demand against the sanctioned refund claims of the appellants - Appeal is thus allowed by way of remand. - E/449 & 450 of 2010 - - - Dated:- 8-7-2011 - Hon'ble Mrs. Archana Wadh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere allowed by the Assistant Commissioner but adjusted against the outstanding demand of duty. The appellant s grievance is that in terms of the Tribunal order, such outstanding amounts were required to be re-quantified. Inasmuch as, no re-quantification was done, adjustments were not proper. Accordingly, they filed an appeal before Commissioner (Appeals). It is seen that the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them would come down almost to 1/3rd of the amount quantified by Commissioner (Appeals). 4. Shri S.K. Mall, learned DR appearing for the Revenue submits that appellants have not challenged the quantification in their memo of appeal. They have simply stated that such quantification should have been done by the Assistant Commissioner and Commissioner (Appeals) was not justified in doing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantify the demand, after putting the appellants to notice and than such re-quantified demand should have been adjusted against the refund claims. Accordingly, I set-aside the impugned order and remand the matter to original adjudicating authority to first re-quantify the demand, after observing the principles of natural justice and than to adjust the demand against the sanctioned refund claims of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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