2014 (8) TMI 153

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....R) JUDGEMENT Per : B.S.V. Murthy After hearing both sides, we find that on important issues, there are no findings/conclusion in the impugned order and therefore, the matter is required to be remanded. Accordingly, the requirement of pre-deposit is waived and appeal is taken up for decision. 2. Appellant had cleared cement in bags without affixing MRP to contractors engaged in construction ac....

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.... without considering the same, conclusion arrived by the Commissioner is not proper. 4. Heard learned Commissioner (AR). 5. On perusal of the records and hearing both sides, we find that it was appropriate for the Commissioner to consider the purchase orders and declaration filed by the appellant and record a finding and thereafter come to a conclusion. Besides, the appellant relied upon several....

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....ial duty made by the assessee is acceptable or not when MRP was not affixed and whether duty which has been paid on the basis of MRP decided by the appellants themselves is correct. There are several other aspects also which are to be considered in the matter and in the absence of findings, we are not in a position to record any finding on those issues. Therefore, all these issues are required to ....