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2017 (3) TMI 411 - HC - Central ExciseNatural justice - appellant contends that that at the time of hearing of the appeal before the learned Tribunal, number of submissions were raised and numbers of decisions were cited, however they have not been dealt with and / or considered by the learned Tribunal. It is the case of the appellant-assessee that even subsequently when the ROM was filed pointing out the aforesaid, again the same have not been dealt with and / or considered by the learned Tribunal - Held that: - keeping in view, the impugned judgment and order passed by the learned Tribunal and even the RMO filed by the appellant, we are of the opinion that the decisions relied upon by the appellant have not been considered at all by the learned Tribunal. Some of the submissions which were raised are also not dealt with by the learned Tribunal - Under the circumstance, the matter is required to be remanded to the learned Tribunal to consider the appeal afresh in accordance with law and on merits and after dealing with all the submissions which may be raised and after dealing with the decisions cited at the bar - appeal allowed by way of remand.
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