2014 (2) TMI 917

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..... Shri J. Nagori, Authorized Representative, for the Respondent. ORDER These two appeals are taken up for disposal as the said appeals are against the very same Order-in-Original; filed by the assessee as well as the Department. 2. Heard both sides and perused the records. 3. Both the sides submit that the issue needs reconsideration by the adjudicating authority as the adjudicating a .....

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..... o set aside and we do so. At the same time to meet ends of justice; as requested by both sides, we direct the adjudicating authority to reconsider the issue afresh after following the principle of natural justice. The adjudicating authority while reconsidering note that we have not expressed any views on the merits of the case and have kept all the issues open. Appeals are allowed by way of remand .....

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