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2019 (6) TMI 1583 - MADRAS HIGH COURTLevy of Excise Duty - additional manufactured Castings - Excise Duty upon the cost of free Moulds supplied by BEML stood paid already for the prescribed number of castings manufactured by the assessee and supplied back to the BEML - HELD THAT:- The order passed by the Learned Tribunal is a non-speaking order and except relying on the Larger Bench decision, the Tribunal failed to appreciate the contention in a proper perspective and the finding as to whether any additional Excise Duty is payable by the assessee or not is based on factual aspects, the Tribunal ought to have been undertaken this exercise and after considering the objections of the assessee in this regard and giving reasons for arriving such a conclusion, ought to have demanded the additional Excise Duty, if any. Therefore, without expressing any opinion on the merits of the case, we are inclined to set aside the order passed by the Tribunal and remand the matter to the Tribunal for deciding the appeal of the assessee again, in accordance with law preferably, within a period of six months from today - Appeal allowed by way of remand.
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