2003 (4) TMI 115 - SCH - Central Excise

Remand to Appellate Tribunal - Calculation of duty - Held that - only those matters will be referred back to CEGAT where admittedly duty is payable but calculation of that duty is required.

Summary

The Supreme Court clarified that matters will be referred back to CEGAT for proper calculation of duty only when duty is payable but calculation is needed. This does not apply to cases where there is a dispute on duty liability. The I.A. was disposed of with this clarification.