ORDER
G.N. Srinivasan, Member(J)
1. The instant appeal is against the decision of Commissioner of Central Excise & Customs, Surat, who by the impugned order as held as follows:
“In both these cases the JAC rejected the modvat credit refund which remains in balance in the deemed credit register. As he found that the documents were not produced and also that the goods were exported and during that period the refund claim could have been utilised for payment of duty for clearances of goods during the same period which was paid through PLA.
On this issue, on appellant’s own case vide OIA No. SSS/SRT/2103-2106/99 dt. 29.10.99 the order was set aside and for the same reasons these cases are remanded back to the JAC to reconsider the claim where the appellants should be given a chance to produce the documents. OIOs are therefore set aside.
Appeals allowed as remand for denovo adjudication.”
The instant appeal has been filed against the said order passed by the Commissioner(Appeals) Central Excise and Customs, Surat. In the instant order the Commissioner (Appeals) are remanded back to JAC for reconsideration Nothing will be prejudiced to the department, if the matter is considered afresh at the adjudication stage. I therefore uphold the order of the Commissioner (Appeals) and dismiss the appeals of the department.
(Pronounced in Court)