ORDER
Shri G.A. Brahma Deva
1. The issue relates to MODVAT credit. When the matter was called, Sh. Chandrappa, Commercial officer/representative of the party, submitted that the very issue involved herein has already been considered by the Tribunal as per earlier order no. 1391/01 dated 9.8.2001, and remanded the matter to the concerned adjudicating authority to examine the matter afresh since the MODVAT credit has been denied on procedural lapse. It was also submitted that procedural lapse if any should not come in the way of denial of substantial justice.
2. Heard Smt. Radha Arun, appearing for revenue.
3. In the facts and circumstances of the case, in line with the decision referred to above, the matter is remanded to the concerned jurisdictional adjudicating authority to examine the matter afresh and to pass an order on providing an opportunity to the party. Thus this appeal is allowed by way of remand.
(Pronounced and dictated in the open court.)