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2018 (8) TMI 1004 - AT - Central ExciseSSI Exemption - clubbing of clearances - Held that:- In the present case the Commissioner (Appeals) has not given any findings on merit rather the Commissioner has relied upon the earlier Order-in-Original No. 8/2006 dated 05.05.2006 whereby the Commissioner confirmed the demand by holding that M/s. Max Rubber Company has no independent existence - Further the said Order-in-Original No. 8/2006 dated 05.05.2006 on the basis of which the present cases were decided has already been set aside by the Tribunal vide its Final Order Nos. 561 - 563/2010 dated 03.02.2010 and remanded the matter back to the adjudicating authority. Matter remanded back to the Commissioner (Appeals) for de novo adjudication after following the principles of natural justice - appeal allowed by way of remand.
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