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2014 (4) TMI 226 - AT - Central ExciseExtension of time for filing refund claim under Rule 5 of CENVAT Credit Rules, 2004 - first appellate authority remanded matter back - It is the case of the Revenue that the first appellate authority should not have remanded the matter back to the adjudicating authority and should have decided the matter himself. - Held that:- question needs to be factually addressed only by the adjudicating authority, the adjudicating authority should be given a chance to consider the issue afresh - Accordingly, the impugned order as well as the order of the adjudicating authority are set aside the matter is remanded back to adjudicating authority to reconsider the issue afresh after following the principles of natural justice - Decided in favour of Revenue.
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