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2017 (7) TMI 378

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..... dicating authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand. - C/Stay/21701/2014, C/21550/2014 - A/30984/2017 - Dated:- 13-6-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. G. Prahlad, Advocate for the Appellant Sh. Guna Ranjan, Superintendent (AR) for the Respo .....

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..... authority, for example, in Final Order No.40119/2017 dated 24.01.2017, in the case of Tamilnadu Generation Distribution Corporation Ltd ., the relevant portion of which decision is reproduced below for ready reference: 2. Above issue has been decided against assessee by the Bangalore Bench of the Tribunal in the case of M/s. Coastal Energy Pvt. Ltd. Vs. CCE ST, Guntur - 2014 (310) E.L. .....

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..... engaged on behalf of the Revenue is not present today. 4. In the course of hearing on 16.01.2017, it was informed by the ld. representative for Revenue that T amilnadu Newsprint Papers Ltd., Vs. CC, Tuticorin - 2010 (253) ELT 153 (Tri.- Chen.), which was before this Tribunal having been decided in favour of the assessee was appealed to the Hon ble High Court of Madras by Revenue and for la .....

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..... 5. Respectfully following the ratio of the above decision, the impugned orders in all these appeals are set aside and the matters are remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. All the appellants are at liberty to raise all the issues alleged in the show cause notices and defend them, in addition also to put forth .....

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