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TMI Blog2012 (5) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... D. M. Misra : This is an appeal filed by the Revenue against O/A No.14/JSR/2011 dated 15.3.11. 2. Brief facts of the case are that the respondents are engaged in the manufacture of excisable goods namely, sponge iron falling under Ch.Sub.Heading 72031000. It is the case of the Revenue that during the relevant period from July, 2005 to December, 2005, they have not received partly r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal. 3. The ld A.R. (Dy.Commissioner) for the Department has submitted that the ld. Commissioner (Appeals) has not considered various grounds of the adjudicating authority while deciding the appeal. It is his submission that the ld. Commissioner (Appeals) has not considered the fact that reduced sponge iron cannot be used as input in the manufacture of high grade sponge iron as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of high grade sponge iron. 5. Heard both sides and perused the records. I find that the adjudicating authority has decided the case based on Order-in-Original dated 28.3.2007 passed by the Commissioner. In the said Order dated 28.3.2007, the Commissioner in another proceeding for the same period i.e. July, 2005 to December, 2005, recorded his findings that the respondents h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er order bearing No.85/Jsr/10 dated 22.11.10 passed by him. In these circumstances, I find that the impugned order is not sustainable and accordingly I set aside the same. Consequently, I remand the case to the ld. Commissioner (Appeals) to decide the issue afresh by taking into consideration all aspects including the evidences if any produced by the respondents. All issues are kept open. Needless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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