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2013 (10) TMI 55 - BOMBAY HIGH COURTRemanding Back of the Order - Whether the CESTAT by its order was justified in remanding the matter back to the Commissioner for fresh adjudication – Held that:- On perusal of the order of CESTAT, it is seen that the Tribunal has not remanded the matter seeking any additional facts - Nowhere in the order it is stated that on the basis of the facts on record, it is not possible to decide the case on merits - The Apex Court in the case of M.G. Shahani & Co. (Delhi) Ltd. v. Collector of C. Excise, New Delhi [1994 (8) TMI 34 - SUPREME COURT OF INDIA ] - if on the materials on record, the Tribunal can analyse the evidence and arrive at a factual conclusion, the Tribunal ought not to remand the matter and instead hear the matter and pass the order on merits - the order of the CESTAT was quashed and set aside – Decided in favour of Assessee.
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