TMI Blog2011 (3) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate was produced which is dated 17-6-2002 issued by another Chartered Accountant - High Court held that matter has to be remitted back for fresh and de novo consideratio - parties are also required to be given opportunity to adduce such other materials which may be produced by either of the parties in respect of the disputes between them so as to enable the Tribunal to come to an appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt after setting aside the orders passed by the Tribunal and other authorities, remitted the entire disputes to be considered by the Adjudicating Authority and then to record a finding with regard to the fact as to whether or not the incidence of duty has not been passed on to the customers by the Appellant herein for considering the refund claim of the Appellant. The aforesaid findings and the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Tribunal. 2. Counsel appearing for the Appellant, however, submits that the aforesaid report dated 17-6-2002 is a cost analysis certificate which analyzes the earlier certificate dated 10-5-2001 and, therefore, it could not have been said that fresh evidence is being led by the Appellant. Counsel appearing for the Appellant further submits that one model, namely, Family Saloon Model, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully considered the submissions of the counsels appearing for the parties. In our considered opinion, fresh evidence was taken notice of by the Tribunal in the manner of production of the certificate dated 17-6-2002 issued by the Chartered Accountant. The effect and implication of the contents thereof are required to be examined in the light of any other evidence that may be available on record or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest the Tribunal to consider the entire evidence on record, which is already available and which may be produced by any of the parties, for which an opportunity shall be granted to both the parties to produce additional evidence, if any. 5. In terms of the aforesaid order, we partly allow this appeal to the extent indicated above and remit back the matter to the Tribunal for fresh adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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