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2011 (6) TMI 79 - AT - Central ExciseDemand - Notification No.8/2003-CE, dt.1.3.03 - It will not be out of place to observe that it is equally the responsibility of the adjudicating/appellate authority to arrive at correct decision by taking into account various precedent decisions of the Tribunal - even if the assessee has not raised some particular issue, it is legally obligatory on the part of the appellate authority to take the same into consideration and to arrive at just and fair finding as long as the facts are not in dispute and it is only the legal issue, which is required to be decided - In fact, claim of exemption notification is a question of law and can be raised at any point of law - mere fact that an appeal was filed against the adjudication order, is reflective of their protest against the said impugned order - Decided in the favour of assessee by way of remand
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