2021 (9) TMI 1020

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.... (JUDICIAL) Shri N. Viswanathan, Advocate for the Appellant Shri Arul C. Durairaj, Authorized Representative for the Respondent ORDER The above appeals arise out of the common impugned Order-in-Appeal and therefore, they are considered for common disposal, for the sake of convenience. 2. Heard Shri N. Viswanathan, Learned Advocate appearing for the appellant and Shri Arul C. Duraira....

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.... are remanded with the direction to provide opportunity to the appellant to express their defence and furnish documents/invoices wherever necessary for re-examination and decide the issue afresh based on eligibility...". Having remanded the cases to the file of the Original Authority, it is the case of the appellant that the Commissioner (Appeals) should not have gone into the merits of the issue ....