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2015 (8) TMI 628 - SCH - Central ExciseExcisability of goods - Requantification of demand - Supeme Court dismissed the appeal as infructuous since the tax effect is low, Tribunal had only ordered remand of the matter and after the remand Commissioner (Appeals) - Appeal was filed against the decision of Tribunal [2005 (1) TMI 169 - CESTAT, NEW DELHI]; wherein Tribunal held that Commissioner (Appeals) has not examined the matter from the angle of the contention raised by both sides - Therefore, the matter deserves to be re-examined by the learned Commissioner (Appeals) on these questions.
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