TMI Blog2011 (7) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... arance. However, since demand for reversal of input credit is only limited to Rs.70,709/- and whereas the demand made in the SCN is Rs.2,89,623/-. Therefore, matter is sent back to the adjudicating authority for examination and re-quantification of the demand. Appeal is disposed of by way of remand. - E/2796 of 2009-SM - - - Dated:- 14-7-2011 - Mr.Ashok Jindal, J. Present for the Appellant: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter may be remanded to the adjudicating authority for fresh examination of the records and to pass appropriate orders. 3. On the other hand, learned SDR submitted that the issue in this case is of facts and no point of law is involved. He submitted that as the law is very clear that the appellants are required to reverse credit availed by them on inputs which have gone into manufacturing of fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation at the end of the adjudicating authority. Hence, the matter is sent back to the adjudicating authority only for re-quantification of the demand. The appellants shall co-operate to the adjudicating authority by way of producing the relevant records. The appellants are directed to approach to the adjudicating authority within one month of the receipt of this order for re-quantification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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