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<h1>Appeal allowed due to improper consideration of facts, case remanded for fresh decision.</h1> <h3>M/s Samarth Design Pvt., Ltd. Pankaj Chopra, Director Versus CCE, Delhi-I</h3> M/s Samarth Design Pvt., Ltd. Pankaj Chopra, Director Versus CCE, Delhi-I - TMI 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.