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2006 (7) TMI 203 - SCH - Central ExciseUnsatisfactory manner of disposal of appeal by tribunal - Without setting aside any of the findings recorded by the Commissioner (Appeals) or the original authority which framed the assessment, Tribunal taking altogether a new point which had not been taken by the assessee earlier, allowed the appeal - We are not satisfied with the manner in which the Tribunal has dealt with the matter. In our view, a deeper consideration is required. Accordingly, we set aside the order of the Tribunal and remit the case back to the Tribunal for a fresh consideration in accordance with law.
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