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2011 (4) TMI 847 - AT - Central ExciseWaiver of pre-deposit - common inputs have been used in the manufacture of exempted products - re-warehousing certificate for the goods exported to EOU - the credit of the service tax paid on the courier service availed - Held that:- If the assessee has agitated any issue before the first appellate authority, it needs to be examined by the authority and record findings for the conclusions arrived. Thus both the lower authorities have not addressed the factual submissions made by the assessee before them. Hence, without expressing any opinion on the merits of the case, keeping all the issues open, remand the matter back to the adjudicating authority, to re-consider all the issues in its entirety.
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