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2024 (3) TMI 280 - SCH - Central ExciseEvasion of duty- demand confirmed on the ground that units floated and controlled by two persons and materials and capital goods exchanged and cash seized - the Tribunal has remanded the matter to the Adjudicating Authority - HELD THAT:- The finding by Tribunal is just and proper and appropriate, having regard to the reasons assigned for the same. As far as the aspects on which the remand has been made, it is found that the Adjudicating Authority would now have to reconsider the said aspects in accordance with law and in light of the observations made by the Tribunal in the impugned order. Appeal dismissed.
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