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2018 (3) TMI 852 - HC - Central ExciseManufacture or service - catering services, according to the Revenue, amount to manufacture of edible preparation and supply of food preparation/materials to various airlines, served on board of aircrafts - Held that: - A party should not be left guessing nor a higher court speculating as to whether the tribunal decided the matter by holding that the activity amounts to manufacture and yet not sustained the demand in terms of the adjudication order on the ground of limitation. Precisely, that has happened in this case. The tribunal erred in law in not completely deciding the matter, but remanding it to the Commissioner by rendering a partial conclusion - The matter now stands remanded to the adjudicating authority for adjudication of the show cause notice afresh on merits and in accordance with law - appeal allowed by way of remand.
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