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2017 (11) TMI 1102 - HC - Central ExciseClandestine removal - conversion of hot rolled Aluminium Strips/Coils into cold rolled aluminium coils - manufacture or not? - Held that: - the Tribunal has to consider afresh on facts first and then on the law which has been cited by both the sides. In that view of the matter, in view of judgments cited by both the sides, we remit back the matters to the Tribunal - Endeavour is made by the counsel for the assessee that no point or substantial question was raised in the appeal. In our considered opinion, Tribunal is to consider the points raised in these appeals. In these matters of taxation we should not go into technalities where Tribunal has not followed the law - matter is remanded to the Tribunal for decision abroad - appeal allowed by way of remand.
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