TMI Blog2021 (1) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be reexamined by the adjudicating authority - HELD THAT:- The appellate tribunal, on its own, should have looked into the matter on its own merits. For the purpose of considering the case-law referred to in the impugned order, the matter should not have been remanded. The impugned order passed by the appellate tribunal is hereby quashed and set-aside and the matter is remitted to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the final order passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad, in the Customs Appeal Nos.C/11524 of 2015 and 11238 of 2016 respectively. The appellant has proposed the following three questions of law for the consideration of this Court : (a) Whether in the facts and in the circumstances of the case and in law, the Appellate Tribunal was right in remanding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for the parties. We have heard Mr.Prakash Shah, the learned senior counsel assisted by Mr.Dhaval Shah, the learned counsel appearing for the appellant, and Mr.Dhaval Vyas, the learned standing counsel appearing for the respondents. The appellate tribunal, while remanding the matters for de novo consideration, held as under : 4. We have heard both the sides and perused the case rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 221 (TRI) as upheld vide Hon'ble Apex Court Sesa Goa Ltd. 2015 (321) ELT A66 (SC), Whirlpool India Ltd. 2007 (211) ELT 223, Suryalakshmi Cotton Mills 2015 (327) ELT 718 and any other judgments or facts as contended by the Appellant are required to be taken into consideration while resolving the present controversy. Also the question of unjust enrichment has to be considered carefully sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been remanded. In view of the aforesaid, this Appeal succeeds and is hereby partly allowed. The impugned order passed by the appellate tribunal is hereby quashed and set-aside and the matter is remitted to the tribunal for being considered afresh on its own merits in accordance with law. The questions of law are answered accordingly. The connected Appeal also stands disposed of in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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