2012 (6) TMI 248

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..... Jindal   The appellant is in appeal along with a stay application against the impugned order which confirmed the demand duty along with interest and penalty under Section 11AC of the Central Excise Act, 1944.   2. The facts of the case are that the appellant are the manufacturer of automobile components. During the course of scrutiny of the records, it is noticed by the audit that the .....

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..... ferior quality. Therefore, they raised the debit notes but there is no change in the duty component in the inputs. The Commissioner (Appeals) found some discrepancies in records and confirmed the order of the adjudicating authority however, he dropped the demand in respect of Debit Notes of almost of Rs.69,000/-. Today when the matter was called, the learned Counsel for the appellant produced a st .....

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..... wing explanation before us which needs re-examination at the end of the adjudicating authority. Therefore, we remand the matter to the original adjudicating authority to examine the issue afresh and pass an appropriate order after affording a reasonable opportunity of hearing to the appellant to present their case. The appeal is allowed by way of remand. All issues are kept open.   5. The ap .....

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