2007 (11) TMI 313

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..... - This appeal is by Assessee questioning the concurrent findings of the Adjudicating Authority which has been confirmed by the Commissioner of Central Excise (Appeals), Bangalore, and further confirmed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E/680/99 dated 14-6-2004 raising the following substantial question of law : (i) Whether the authorities were....

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....ds in RG. 23A Part II. Similarly the order of Adjudicating Authority has been confirmed by the Commissioner of Appeals and also by the Tribunal. 3. The learned Counsel appearing for the appellant submits, authorities below did not consider the fact that immediately after receipt of goods on 20-4-95 the same was entered in RG.23A Part I and however there was delay in making an entry in RG. 23A P....

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.... we are of the opinion that if the authorities below have not considered said facts and if the appellant was entitled for the benefit if entry was made in RG. 23A Part I, then the same has to be reconsidered by the Adjudicating Officer by looking into records maintained by the assessee. In the circumstances, without answering question of law we remand the matter to Adjudicating Authority for fresh....