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2016 (4) TMI 105 - HC - Central ExciseRecovery of duty payable - Tribunal has set aside the order passed by the Commissioner on the ground of absence of recovery machinery, and that in the absence of any mechanism for recovery of the amount, the Commissioner of Central Excise ought not to have passed the order for recovery of duty payable by the respondent-Corporation - Held that:- On perusal of the material on record, we are of the view that the impugned order does not speak on the merits of the case and legal aspects. Therefore, we feel it appropriate to remand the matter to the Tribunal for fresh consideration, by keeping it open to both the parties to raise all their contentions on factual and legal aspects, available to them under law.
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