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2006 (9) TMI 183 - SC - Central ExciseWhether the goods manufactured by the appellant falls within the purview of insulated wires or not? Held that:- Keeping in view the circulars of the Board dated 29-8-1964 and 23-9-1975 it appears that the authorities did not apply their mind on this aspect of the matter. We are, therefore, of the opinion that it would be in the interest of justice to remit the matter back to the Commissioner of Central Excise and we direct accordingly. The impugned orders are set aside. All the contentions of the parties shall remain open. If the parties so desire, they may file appropriate applications for adduction of additional evidence before such authority which may be considered on their own merits.
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