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2011 (2) TMI 1304 - HC - Central ExciseWhether on the facts and in the circumstances of the case the Customs, Excise and Service Tax Appellate Tribunal was justified in only partly following the decision in the case of Bhuwalka Steel Industries Ltd. v. CCE, Chennai [2005 (2) TMI 590 - CESTAT, CHENNAI] by allowing the appeal and setting aside the duty demand? Held that:- The question is answered accordingly. On the facts and in the circumstances of the case the Customs, Excise and Service Tax Appellate Tribunal was not justified in only partly following the decision in the case of Bhuwalka Steel Industries Ltd. v. CCE, Chennai [supra] by allowing the appeal and setting aside the duty demand without assigning any reasons for not adopting the course of action adopted in the said decision. The impugned order dated 9-4-2009 passed by the Tribunal is quashed and set aside. Central Excise Appeal is restored to the file of the Tribunal. The Tribunal shall decide the same afresh in accordance with law after affording the parties an opportunity of hearing.
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