2015 (8) TMI 1418

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..... d material has not been taken into consideration either by the Commissioner or the CESTAT - this was the precise reason because of which while issuing show cause notice, this Court indicated that the matter may be remanded back to the Tribunal for fresh consideration - appeal placed on remand. - Civil Appeal No. 1215 of 2006 - - - Dated:- 7-8-2015 - Mr. A.K. Sikri and Mr. Rohinton Fali Nariman, .....

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..... ESTAT. We find that this was the precise reason because of which while issuing show cause notice, this Court indicated that the matter may be remanded back to the Tribunal for fresh consideration. We, accordingly, set aside the order passed by the CESTAT and remand the case to the CESTAT for fresh examination considering the material placed by the assessee. We make it clear that insofar as t .....

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