M/S Pre-Stressed (I) Corporation … vs The Commissioner Of Central … on 31 May, 2001

ORDER

Shri G.A. Brahma Deva (Oral)

1. This is an appeal filed by the appellant M/s. Pre-Stressed (1) Corporation against the impugned order.

2. Smt. Radha Arun appearing for Revenue submits that there is no justification for filling an appeal since the matter has already been remanded to the adjudicating authority.

3. On going through the records, particularly the impugned order, we do not find any substance in the party’s appeal. However, the Asst. Commissioner is directed to pass an appropriate order in denovo proceedings after giving an opportunity to the party.

4. Thus this appeal is disposed of.

(Pronounced in open court on 31.5.01)