2011 (8) TMI 339

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....Mall, SDR Respondent : Shri T.C. Nair, Advocate   Per : Mr. M.V. Ravindran;   This miscellaneous application is filed by the Revenue for out of turn hearing of appeal No. E/1530 of 2011.   2. After hearing both the sides for some time on the miscellaneous application filed by the Revenue, we find that the appeal can be disposed of at this juncture as the issue lies in a ....

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....learned Commissioner (Appeals).   4. Learned Counsel submits that the issue needs to be decided on the facts and documents which can be done only by the adjudicating authority. It is his submission that they are ready to appear before the adjudicating authority if the Tribunal remands the matter to the original adjudicating authority.   5. After considering the submission made by b....