TMI Blog2014 (2) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... ong as therefore facts are not appreciated, mere quoting of the law would not suffice - we are constrained to allow this appeal and set aside the impugned order passed by the Tribunal. The appeal is accordingly remanded to the Tribunal for its decision on merits - Following decision of COMMISSIONER OF CENTRAL EXCISE, MEERUT-II Versus LH. SUGAR FACTORIES LTD. [2005 (7) TMI 106 - SUPREME COURT OF INDIA] - Decided in favour of Revenue. - Tax Case No. 29 of 2006 with Tax Case Nos. 32-35 of 2006 - - - Dated:- 5-12-2012 - Abhay Manohar Sapre and G. Minhajuddin, JJ. Ms. Smiti Sharma, Counsel, for the Appellant. None, for the Respondent. ORDER Heard. 2. The decision rendered in Tax Case No. 29/2006 shall govern disposal of all o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in these cases is settled by the decision of the Hon ble Supreme Court in the case of M/s. Gujarat Ambuja, reported at 2005 (120) ECR 377 (SC) = 2005 (182) E.L.T. 33 (S.C.) = 2006 (3) S.T.R. 608 (S.C.). 3. The learned advocates appearing on behalf of the respondents submit that the order of the Commissioner (Appeals), relying upon the Tribunal s decision in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut-II, supra, was taken up by the Department to the Supreme Court and the Hon ble Supreme Court in its order as reported at 2005 (70) RLT 133 (SC) = 2005 (187) E.L.T. 5 (S.C.), has dismissed the appeal filed by the Department. Hence this issue is covered by the decision of the Hon ble Supreme Court. 4. Considered the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not find any reason to interfere with the order of the Commissioner (Appeals). All the five appeals filed by the Department are dismissed. 7. Having heard the learned counsel for the appellant and on perusal of the record of the case including the impugned order quoted supra, we have formed an opinion rather we are compelled to form an opinion to allow the appeal and while setting aside of the impugned order, remand the case to the Tribunal for deciding the appeals afresh. It is for this reason, we do not burden our order by narrating the entire facts in detail nor we consider it necessary to record any finding either way on merits and allow the Tribunal to do so after the case is remanded while deciding the appeals afresh. 8. The nee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in a particular case is applicable to the facts of the case or not, what is first required to be seen is the facts of case in hand and then, the law has to be applied with a view to find out as to whether the factual issues can be decided in favour of the assessee or in favour of the Revenue. So long as therefore facts are not appreciated, mere quoting of the law would not suffice. 12. It is for this reason, we are constrained to allow this appeal and set aside the impugned order passed by the Tribunal. The appeal is accordingly remanded to the Tribunal for its decision on merits. We request the Tribunal to set out the factual aspect of the controversy involved in the case first in the judgment and then, examine keeping in view the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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