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2018 (4) TMI 959 - HC - Central ExciseWhether the Customs Excise & Service Tax Appellate Tribunal, Allahabad is correct in setting aside the order in original dated 12.11.2010 and the order in appeal dated 29.09.2011 on the basis of Circular No.964/07/2012-CX dated 02.04.2012.? Held that: - On being confronted, learned counsel for the respondents could not satisfy the Court nor sustain the impugned order in view of this ground of challenge, therefore, in this view of the matter, we are of the view that the Tribunal has erred on the aforesaid count - The adjudicating authority order could not have been set aside by the Tribunal without dealing with and setting aside the findings and reasoning given by him in support of his order. Matter remitted back to the Tribunal to consider and decide afresh in accordance with law.
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