ORDER
Shri G.A. Brama Deva
1. These are three appeals filed by the appellants, M/s Shantala Ductile and Grey Iron Foundry Pvt Ltd., Shimoga. It was brought to our notice by the appellant’s Counsel that the Commissioner has dismissed the appeal for non-compliance in terms of Section 35F of the Act. It was also submitted by the Counsel that the said order has been duly complied with in as much as reversing the credit in the relevant RG 23 A Pt II and the same was not taken into consideration by the Commissioner (Appeals) while dismissing the appeal. He also submitted that the appellants have got a strong case on merits and the issue involved herein has been covered by the decision of the larger bench of the Tribunal in the case of Mutual Industries Ltd., reported in 200 (117) ELT 578.
2. In view of the submissions made by the Counsel made by the Counsel, the Departmental Representative has no objection to remand the matter to the Adjudicating Authority to decide the matter afresh. Concurring with the submissions made by both sides, the matter is remanded to the Jurisdictional Adjudicating Authority to decide the issue on merit and to pass an order, accordingly on providing an opportunity to the party. All the issue are kept open.
3. Order accordingly.
(Pronounced and dictated in open court)