Credit eligibility dispute remanded for fresh decision after the appellant is allowed to produce supporting evidence and be heard.

Credit eligibility was remanded for fresh adjudication because the original order was based on the alleged absence of invoices and half-yearly returns, while the appellant maintained that supporting documents had already been filed. The Tribunal accepted that the appellant should be given another opportunity to produce the necessary documentary evidence and be heard before a new decision is made. The order was therefore set aside and the matter sent back to the lower appellate authority for reconsideration after affording adequate opportunity to substantiate the claim to credit.

---

---

Issues: Whether the matter should be remanded to the lower appellate authority for fresh decision after affording the appellant an opportunity to produce documentary evidence supporting eligibility to credit.

Analysis: The impugned order proceeded on the absence of invoices and half-yearly returns. The appellant asserted that the relevant documents had already been produced before the original authority and sought a remand to place all supporting records before the lower appellate authority. The department did not object to such remand. The Tribunal found it to give the appellant another opportunity to produce the necessary documentary evidence and to be heard before a fresh order is passed.

Conclusion: The order was set aside and the matter was remanded to the lower appellate authority for fresh decision after giving adequate opportunity to produce evidence and to be heard.

---