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2015 (2) TMI 232 - HC - Central ExciseContravention of the provisions of Rules 9(1), 51, 52A, 53, 54, 173F, 173G, 174 and 226 of the Central Excise Rules, 1944 - Imposition of interest and penalty - Held that:- it is evident that the order of the Tribunal has been set aside in its entirety and the Tribunal was directed to re-consider the issue as to whether M/s.Southern Press Tools is entitled for exemption under Notification No.164/87 dated 10.6.1987 for the goods cleared to M/s.Universal Radiators Ltd. without observance of the procedures prescribed under Chapter X of the Central Excise Rules, 1944 and also whether penalty can be imposable under Rule 209(A) of the erstwhile Central Excise Rules, 1944. - . Since the entire order of the Tribunal has been set aside with a direction to the Tribunal to consider the issue de novo, the present appeal by the assessee on a limited issue does not survive. Therefore, the plea now made by the appellant can be agitated by the appellant before the Tribunal and the Tribunal inter alia is directed to go into the issue raised by the present appellant on the plea of confiscation of goods as well - Following decision of Commissioner of Central Excise Versus Universal Radiators Ltd. [2011 (8) TMI 100 - Supreme Court of India] - Matter remanded back.
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