2018 (3) TMI 864
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....anjan, Superintendent (AR) for the Respondent. [Order per: M. V. Ravindran.] These two appeals directed against Orders-in-Appeal No. HYD-EXCUS-004-APP-0040-0041-17-18-ST dated 28.04.2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the....
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....ch as to whether these details were produced before the Adjudicating Authority or otherwise, it was submitted by appellant possibly were unable to produce the details before the Adjudicating Authority. In my considered view, appellant has to produce these details, before the Adjudicating Authority. In my view the authority should be give an opportunity to peruse the details. ....