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<h1>Appeal allowed due to improper consideration of facts, case remanded for fresh decision.</h1> The appeal was allowed, setting aside the order by the Commissioner of Central Excise due to improper consideration of facts. The case was remanded for a ... Scope of SCN - Held that: - it appears that in the order-in-appeal facts have not been properly considered. When it is so, the impugned order set aside and matter remanded to the Commissioner (Appeals) to decide the issue denovo on correct facts but by providing an opportunity of hearing to the assessee - appeal allowed by way of remand. The appeal was filed against an order by the Commissioner of Central Excise. The facts in the order-in-appeal were not properly considered, so the order was set aside and the matter was remanded for a fresh decision by the Commissioner with an opportunity for the assessee to be heard. Both appeals were allowed by way of remand.
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