1995 (1) TMI 202

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.... Respondent. [Order per : R. Jayaraman, Member (T)]. - Though this day only the stay application was listed for hearing, after hearing both the sides, we find that the matter calls for a remand back to the adjudicating authority. Hence we have decided to dispose of the appeal itself, after granting waiver of pre-deposit. 2. This appeal is directed against the Order-in-Appeal No. PCJ-171/BRD/94....

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....ated. (iii) apart from this, transport document of M/s. Surat Transport Services indicating transport of consignment of 360 bags of PVC resins received by the appellant's factory. In view of the aforesaid secondary evidences, now produced, it appears to us that the matter has not been properly gone into by proper enquiry and in a mechanical and routine fashion, the credit has been denied only on t....