Therefore, the Tribunal has, after allowing the appeals, set aside the orders under challenge before it and remanded the matter to the jurisdictional Commissioner for re adjudication, giving the parties an opportunity of being heard and placing relevant material on record.
The order under challenge has been passed by the Customs, Excise and Gold Control Appellate Tribunal on appeals filed by the Revenue and the assessee.
After a detailed discussion, the Tribunal has said that a more detailed study should have been made as also a careful analysis of the discrepancies said to be found in the assessees explanation.
Leave granted.
