Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2018 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1703 - SC - Central ExciseArea Based Exemption - taking over a non-functional unit - it was alleged that the respondent had taken over M/s. Stanley Controls only for the purpose of getting relief/exemption under the notification in question - Held that:- The learned Tribunal has not dealt with the said aspect of the matter despite the categorical findings recorded by the adjudicating authorities i.e. primary and appellate authority - the matter should be remanded to the learned Tribunal for a reconsideration of the said question - appeal allowed by way of remand.
|