2014 (10) TMI 910

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....en Para 4, 5, 9 and 14 of the appellate order is read, it gives an impression that certain goods were received by the appellant from M/s. Patil Steel Wires, Goa. The said consignee is said to have received goods from one Maurya Alloys Industries Limited of Malugu Village, Sam Shameerpet Mandal Distt, Medak. But there was no connecting link between receipt of the goods by M/s. Patil Steel Wires fro....

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....show that M/s. Patil Steel Wires was not in existence and that concern had has not received the goods from Maurya Alloys Industries Limited. No live link has come to record. 4. In view of the above, appeal is remanded to the ld. Commissioner (Appeals) to grant fair opportunity of hearing to the appellant confronting the outcome of investigation and testing the evidence on record as well as the de....