AI Structured Summary
Not yet generated for this judgment
Judgment
The present appeal is filed by the department against order in original No. 51/2011 dated 17.10.2011 passed by the Commissioner, Central Excise, Jaipur.
Heard Sh. Ranjan Khanna, ld. AR for the Revenue and Shri Rupender Singh, ld. Counsel for the assessee.
After hearing both sides, it appears that against the impugned order the assessee has also filed appeal before the Tribunal (Final Order No. 51039-40/2014 dated 20.02.2014 vide which the Tribunal has remanded the matter to the Commissioner for denovo adjudication.
Hence, we also set-aside the impugned order and remand the departmental appeal to the original authority to decide the issue denovo. During the course of argument, it was informed that the earlier appeal is still pending, if so, then the adjudicating authority may decide both the appeals simultaneously but by providing a reasonable opportunity to the assessee to present their case with liberty to file additional evidence, if any, as per law.
In the result, appeal filed by the Revenue is allowed by way of remand.
(Dictated and pronounced in the open Court).