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2022 (6) TMI 39 - AT - Central ExciseValidity of order of remand - appellant /assessee is in appeal before this Tribunal, inter alia, on the ground that the order of remand is bad as the Commissioner (Appeals) is required to pass a reasoned order on merits, as required under Section 35 A (3) of the Act - HELD THAT:- The issue herein is squarely covered in favour of the appellant in view of the precedent order of the Division Bench in the appellant’s own case RATHI SPECIAL STEELS LIMITED VERSUS COMMISSIONER CUSTOMS & CENTRAL EXCISE, ALWAR. [2019 (4) TMI 2057 - CESTAT NEW DELHI] where it was held that No evidence was led by the Department regarding use of raw material, electricity, sale of material or mode or transport nor any evidence was led to substantiate that the Appellant was using the same advanced technology as SAIL. The impugned demand is, therefore, not sustainable. This appeal is allowed.
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