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2004 (4) TMI 78 - SUPREME COURTWhether "densified wood" has come into existence by virtue of the process undertaken by assessee? Held that:- the Tribunal has, in considering three Appeals, used materials which pertained to one party to arrive at a finding against another party. This the Tribunal could not have done. It was submitted that even if the test reports pertaining to the other parties are ignored, the order of the Tribunal discloses that there is sufficient material to arrive at the conclusion that ASCU is manufacturing "densified wood". We find ourselves unable to accept this argument. As noted above, the Tribunal had itself set aside its Order, inter alia, on the ground that they strongly relied on material which they could not have relied upon. It is not possible for us to conclude whether or not in the absence of the test reports the Tribunal would have still arrived at the same conclusion. As it is not possible for us to arrive at a conclusion, we set aside the order of the Tribunal and remit the matter back to the Tribunal. We, however, clarify that we are setting aside the order only qua ASCU and not qua the other two parties who have not challenged that order at all.
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