Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 280 - HC - Central ExciseValidity of Tribunal's order - Non consideration of crucial aspect - Held that:- there was no question of the respondent acting in accordance with Rule 57H(7) as the notification under which the respondent availed of the exemption was not based on the value or quantity of clearances. If that is so, it is possible that the demand made against the respondent would not survive at all. This issue goes to the root of the matter. The Tribunal has not considered this crucial issue at all. If the appeal is admitted on the other grounds, the respondent may well be precluded from raising this contention in this appeal. That would be unfair to the respondent. - Matter remanded back - Decided in favour of Revenue.
|