2012 (6) TMI 196

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..... filed by the Revenue against the order in appeal No. OIA No. SKSS/143 to 147/DMN/VALSAD/10-11 dated 07.10.2010.   2. Heard both sides and perused the record.   3. Learned DR submits that their challenge towards the impugned order is in narrow compass i.e. the first appellate authority has remanded the matter back to the adjudicating authority which is not in his powers and he should ha .....

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..... ppellant and consider the evidences which may be produced by the assessee for defence of their claim of refund. Accordingly, the impugned order is set-aside, appeal is allowed by way of remand to the adjudicating authority by keeping all the issues open. The adjudicating authority should follow the principles of natural justice before coming to any conclusion.   Appeal is disposed of in abov .....

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