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2019 (3) TMI 1095 - AT - Central ExciseMethod of Valuation - clearance of physician samples - section 4 of Central Excise Act, 1944 - scope of SCN - Held that:- Admittedly, that which is now brought forth in arguments are new facts that were not placed before the lower authorities. On behalf of Revenue, it is submitted that Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 bars the Tribunal from taking up and determining an issue on facts that were not available to the lower authorities. We are in full agreement with the contention of Learned Authorised Representative. The Tribunal does not entertain fresh facts in determining a dispute. There is no gainsaying that the Rules exist for furthering the provisions of the statute in the interests of delivery of justice and that the purpose for which the Tribunal was established is not in vain. The original authority is directed to dispose off the matter after considering the facts - appeal allowed by way of remand.
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