2001 (6) TMI 538 - Central Excise

Extract:
.......and the same has not been arrived at, we would consider a remand order in this case to be appropriate. Since we are remanding the matter for de novo adjudication, we refrain from arriving at any findings on the other issues and keep them open for both sides. 7 emsp In view of our findings, the appeals are allowed as remand for de novo adjudication.