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2017 (12) TMI 274 - AT - Central ExciseValidity of remand proceedings - case of appellant is that Adjudicating Authority in denovo adjudication should have passed the denovo order not only on re-quantification of demand but also on other issues such as merit, limitation and other issues - Held that: - It is observed from the remand order of the Tribunal that the learned Counsel for the appellant categorically stated that issue on merit, limitation etc. may be kept open while remanding the case - since the Tribunal had remanded for re-quantification, at the same time the issue on merit was not decided as Tribunal had not gone on other issues such as merit, limitation etc. It cannot be said the remand is confined to re-quantification and the appellant was not at liberty to raise other issue - matter remanded to the adjudicating authority to pass a fresh order on all the issues - appeal allowed by way of remand.
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