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2018 (10) TMI 1250 - AT - Central ExciseLevy of duty - matter pending before Tribunal - process amounting to manufacture or not? - Held that:- We take note of the pendency of a matter remanded by the Tribunal with direction to the lower authorities to decide on the dutiability of the goods made by the appellant which would effectively decide the dispute impugned before us now. And as the earlier decision on taxability had been remanded by us, it would be appropriate for us to have this matter also placed before the first appellate authority to take a decision in congruity with the dispute on de-registration pending before him - the first appellate authority is directed to decide both matters together - impugned order set aside.
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