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1992 (8) TMI 88 - SC - Central ExciseWhether the Tribunal correct to say by the impugned order came to the conclusion that it was bound by an earlier decision of the Tribunal and, therefore, the controversy in these appeals was not open for a fresh consideration? Held that:- The findings of the Collector on appeal about the nature of the amount of ₹ 5,000/- claimed as deduction by the appellant and the justification of that deduction were at variance with the findings rendered by the Assistant Collector. In this situation it was incumbent upon the Tribunal to first determine the nature of this amount and then to proceed for deciding the justification for granting that deduction. The Tribunal without adverting to this obvious position proceeded on the misapprehension that it was precluded from deciding the question on merits because of an earlier decision of the Tribunal regarding an earlier period. The only reason on which the Tribunal dismissed the appeal without going into the facts on the basis of which the question of law had to be decided, is, therefore, unsustainable. In this situation, where the Tribunal has not recorded its findings on the disputed facts and these being at variance in the findings rendered by the Assistant Collector and the Collector, the only appropriate course to adopt is to remit the matter to the Tribunal for a fresh decision.
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