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2019 (9) TMI 1150 - HC - Central ExciseClandestine removal - case against the Appellant was that the Appellant had cleared certain goods without accounting for them in SAP-ERP software system and without payment of duty - Revenue neutrality - period of demand was from April 2003 to November 2005 - HELD THAT:- The Tribunal has not dealt with the specific contention raised by the Appellant on revenue neutrality. Therefore, as far as this ground is concerned, the order of the Tribunal is non-speaking. The Tribunal ought to have, after referring this specific contention of the Appellant, dealt with the same on merits - Since the Tribunal has not considered the ground raised by the Appellant on revenue neutrality, the appeal will have to be remanded to the Tribunal for consideration of the issue recorded in respect of the contention raised in paragraph-3.2(i) of the impugned order regarding the transaction between Unit No.1 and Unit No.2 being revenue neutral. The appeal on remand will be considered only in respect of the aspect of revenue neutrality as urged by the Appellant in respect of unfinished goods between Unit No.1 and Unit No.2. The question be decided on merits. The appeal of the Appellant is restored before the Tribunal to be considered.
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