Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2011 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1362 - SC - Central ExciseRefund claim - conclusions have been recorded by the Tribunal after analyzing the fact that a certificate dated 10-5-2001 issued by the Chartered Accountant was produced before the Adjudicating Authority but subsequently another certificate was produced which is dated 17-6-2002 issued by another Chartered Accountant - High Court held that matter has to be remitted back for fresh and de novo consideratio - parties are also required to be given opportunity to adduce such other materials which may be produced by either of the parties in respect of the disputes between them so as to enable the Tribunal to come to an appropriate finding on all the issues and in respect of all the models, matter remitted to the Tribunal for fresh and de novo adjudication of the entire disputes between the parties relating to all the models manufactured by the Appellant
|