TMI Blog2016 (9) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... them in their plant - Held that:- it is found that the Commissioner (Central Excise & Service Tax), LTU, has not examined the issue completely and in proper perspective. Therefore, the issue needs reconsideration by the Commissioner as regards various claims of the appellant. - Appeal allowed by way of remand - APPEAL No. E/2189/10-Mum - ORDER NO. A/88089/2016-WZB/EB - Dated:- 31-5-2016 - Mr. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not available. 2. Heard the learned Senior Counsel, Shri Arshad Hidayatullah and Shri Hitesh Shah, Commissioner (AR) on the issue. 3. A preliminary objection was raised as to whether the letter dated 4.11.2009 of the Commissioner be considered as an order and appealed against. Both sides put many arguments on the point. We find that the Commissioner before intimating the appellant, his dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner as regards various claims of the appellant. 5. In view of the above, the impugned letter is set aside and the issue is remanded back to the Commissioner (Central Excise Service Tax), LTU, Mumbai to reconsider the issue, and pass a speaking order after following the principles of natural justice. As the representation of the appellant is of 2008, Commissioner (Central Excise Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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