TMI Blog2015 (11) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Amrit Agro Industries Limited vs. Commissioner (2007 (3) TMI 14 - SUPREME COURT OF INDIA) and CCE Jaipur vs. Dugar Tetenal India Limited (2008 (3) TMI 50 - SUPREME COURT ). - Matter remanded back - Decided in favour of assessee. - Appeal No. : E/12,13/2007 - Order No. A/10086-10087/2014 - Dated:- 28-1-2014 - Mr. M.V. Ravindran, Member (Judicial) And Mr. H.K. Thakur, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical Ltd vs. CCE [2005 (190) ELT 366 (T)] (c) Tanna Electronics vs. CCE - [2005 (186) ELT 312 (T)] (d) Continental Containers vs. CCE [2005 (185) ELT 311 (T)] (e) Universal Radiators Ltd vs. CCE - [2002 (148) ELT 119] (f) CCE vs. Dugar Tetenal India Ltd [2008 (224) ELT 180 (SC)] 2.2. Learned Advocate also relied upon the judgment of Madhya Pradesh High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in view the provisions of Section 130(6) of the Act, we heard the appeal on all points at length for deciding the appeal itself yet in the facts emerging from the record of the case and the casual manner in which the Tribunal disposed of the appeal and the fact that there has been no finding at all by any of the authorities on any of the issues urged, we consider it proper to remand the case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that stage itself or it can be remitted back for decision depending upon the discretion so exercised by the appellate court. We do not consider it proper to exercise our powers as provided in Section 130(6) of the Act in this appeal for deciding all these questions for the first time in this appeal because of peculiar nature of factual controversy raised by the parties in show cause as also in its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al because of findings of Tribunal already recorded in accordance with law. 5. Further on the issue of cum-duty is also required to be decided by the Adjudicating authority in view of the law laid down by Supreme Court in the case of Amrit Agro Industries Limited vs. Commissioner (supra) and CCE Jaipur vs. Dugar Tetenal India Limited (supra). 6. In view of the above, the mater is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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