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2012 (12) TMI 980 - HC - Central ExciseValidity of Tribunal's order - whether the Tribunal was justified in allowing the appeal filed by the assessee and thereby, was justified in setting aside of the order passed by the Commissioner (Appeals) - Held that:- since the Tribunal did not advert to the factual aspects of the case in hand in detail and nor gave a clear cut finding of fact as to how and on what basis, the appellant was entitled to claim the benefit of Modvat on the inputs which according to assessee were produced by them and then, sent from one unit to another, in the light of relevant case law and principle of law, we are constrained to allow this appeal and set aside the impugned order passed by the Tribunal for deciding the appeal afresh on merits. The appeal is accordingly remanded to the Tribunal for its decision on merits - Decided in favour of Revenue.
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