2008 (8) TMI 102

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.... in Appeal No. ST/79/2008-SM (BR)) Shri R.K. Verma, Advocate for the Appellants. Shri S. Malhotra, Advocate for the Respondent. [Order per P.K. Das, Member (Judicial)] - Revenue filed this appeal against Order-in-Appeal No. 328/CE/Appl/ Jal/2007 dated 26.10.2007 passed by the Commissioner of Central Excise (Appeals), Jalandhar. 2. The relevant facts of the case, in brief, are that the Responde....

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....kets, he has also produced voluminous records before me to substantiate his claim. Since this proof of substantiation was not before the learned Commissioner (Appeals), to my mind, it would be in the interest of justice to allow the appeal and remand the matter back to Commissioner (Appeals) to consider all the documents and pass afresh order on merits. At this stage, learned Advocate submits that....