2017 (11) TMI 1988

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..... order remanded the matter to the original authority. When it is so, then we remand this matter also pertaining to the dropping of the demand to the original authority. Thus, the original authority is directed to decide the issue de novo, but by providing a reasonable opportunity to the assessee-Respondents to present their case. Fresh evidence, if any, may be admitted as per law. The appeal .....

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..... .K. Mishra, learned DR for the Department and Shri Amit Singh, learned counsel for the assessee-Respondents. 3. Both sides have agreed that against the impugned order, the assessee-Respondents have filed the case before the Tribunal [M/s Shree Pouches vs CCE, Jaipur Final Order No. 57105/2017] and the Tribunal by modifying the impugned order remanded the matter to the original authority. 4 .....

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