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2014 (9) TMI 531 - HC - Central ExciseValidity of Tribunal's order - Tribunal remanded matter back - finding recorded in the said order of remand revealed that the adjudicating officer founded the consideration only on the clearances to the interconnected undertakings and failed to avert to the other legal points canvassed by the petitioner before the said authority - Held that:- In the impugned order the Tribunal have recorded that since the order of remand is not assailed, which has reached in its finality, the petitioner cannot raise the issue which has earlier been raised or not raised which passing a remand order. The aforesaid observation is contrary to the settled proposition of law. The remand was an open one and all the legal points which are available to the petitioner was kept open to be decided by the adjudicating officer - The order of remand cannot stand in the way of raising a legal plea that the same was either raised or not raised in an earlier round of litigation. Probably, the Tribunal was trying to take shelter under Explanation IV to Section 11 of the Civil Procedure Code which estopped the parties to agitate the plea which was available as ground of attack or defence in an earlier proceedings and having not raised, the same cannot be re-agitate - matter remanded back - Decided in favour of assessee.
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