Appellant Challenges Findings in Paras 8.3, 9 of Order; Claims Issues Not Initially Raised Before Commissioner (Appeals.

Refund of CENVAT Credit - The appellant has no grievance against the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority. However, his grievance is against paras 8.3 and 9 of the impugned order as the findings recorded in these paras are in respect of the issues that were never before the Commissioner (Appela). - Two paras deleted - AT .....

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