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2019 (7) TMI 1879 - SCH - Central ExciseValidity of order passed by the CESTAT - Levy of tax - use of natural gas or gas for heating, in manufacture of the soap, is use of power for manufacturing - suppression of facts - extended period of limitation - Reliance upon the Circulars dated 22-3-1968 and 25-3-1968, which, however, are no longer in force - HELD THAT:- The Appellate Tribunal, however, has not examined that aspect at all. Resultantly, we are inclined to set aside the impugned judgment and relegate the parties before the Appellate Tribunal for reconsideration of the appeals afresh on its own merits. - Matter restored back.
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