TMI Blog2018 (9) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact remains having regard to the nature of legal issues raised and the huge amount involved in the matter the Tribunal ought not to have decided the same on merits and that too by a cryptic order - the matter remanded to the Tribunal for its decision afresh on merits after giving an opportunity of hearing to the appellants - appeal allowed by way of remand. - C. Ex. App. 8/2017 - - - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrial Policy for the North Eastern Region and in order to give stimulation to the development of Industrial Infrastructure to the North Eastern Region, the said Region was made tax free for a period of 10 years giving incentives to those who wanted to establish Industries in the Region. Pursuant thereto, Notification No.33/99-CE dated 8.7.1999 was issued granting all exemptions contained there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, on the basis of Circular dated 21.1.2004 which was clarificatory in nature and Instruction dated 13.4.2002, Appellant No.1 again submitted application dated 5.9.2005 for availing exemptions as per Notification for the period from July, 1999 to 28th February, 2003 amounting to ₹ 42,56,107/-. The Assistant Commissioner, Central Excise vide order dated 5.10.2005 held that appellants were ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving regard to the nature of legal issues raised and the huge amount involved in the matter the Tribunal ought not to have decided the same on merits and that too by a cryptic order. We accordingly set aside the impugned order dated 24.8.2017 and remand the matter to the Tribunal for its decision afresh on merits after giving an opportunity of hearing to the appellants. We also direct the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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