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2018 (12) TMI 938 - HC - Central ExciseValidity of remand order - Utilization of credit of additional excise duty - Additional Duties of Excise (Goods of Special Importance) Act, 1975 - principles of natural justice - Held that:- We are unable to approve the manner in which the Tribunal has dealt with the appeal before it. There was no further investigation of facts which had to be carried out which could have necessitated remand to the adjudicating authority. When there is no further inquiry necessary to be done, the Tribunal or any appellate authority is not expected to remand the matter to the subordinate authority to decide the issue which the appellant authority can itself decide. It is axiomatic that the orders of this Court are binding upon the Tribunal. In the absence of any higher forum staying the orders of this Court, the Tribunal being an authority within the State of Maharashtra is obliged to follow and implement the decision of this Court. The remand directed by the impugned order of the Tribunal was not justified - substantial question of law is answered in the negative that is in favour of the appellant and against the respondent - appeal restored.
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