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2015 (9) TMI 1373

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..... also development of the law, appellant is directed to make an application to the Adjudication authority within a month of receipt of this order to fix the hearing for readjudication afresh on the issues involved as emerged from the show-cause notice. - Matter remanded back - Decided in favour of assessee. - E/00347/2012 - Final Order No. 41117 / 2015 - Dated:- 7-9-2015 - Shri D.N. Panda, Judici .....

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..... ing afresh following the ratio laid down in the following cases:- (i) Commissioner of CentraL Excise, Jaipur Vs Rajasthan Spinning Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.). (ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. reported in 2011 (271) E.L.T.360 (Kar.). (iii) Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. reported in 2014 ( .....

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..... lication to the Adjudication authority within a month of receipt of this order to fix the hearing for readjudication afresh on the issues involved as emerged from the show-cause notice. 5. Appellant is entitled to a fair opportunity of hearing on all issues both on facts and law as well as the evidence. Upon hearing and framing the issues involved in the matter properly, learned Adjudicating au .....

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