TMI Blog2008 (8) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, we find that ends of justice in the present case would be met in case the matter is remitted back to the Tribunal to consider the appeal filed by the Revenue afresh after hearing both the parties. For the reasons mentioned above, order dated 20-11-2007 passed by the Tribunal is set aside. The Tribunal is directed to hear and decide the appeal filed by the Revenue afresh after giving notice to the parties. - 54 of 2008 - - - Dated:- 19-8-2008 - Hemant Gupta and Rajesh Bindal, JJ. [Order per : Rajesh Bindal, J.]. - The appellant (hereinafter described as 'the assessee') has filed the present appeal before this Court under Section 35G of the Central Excise Act, 1944 (for short, the Act) against the order dated 20-11-2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods in the year 1994 and finally when the same was sold in 2003 as scrap, only a sum of Rs. 32,000/- was paid as duty and difference was sought to be recovered from the assessee. The adjudicating authority did not agree with the contention raised by learned counsel for the assessee to the effect that no duty as such was payable as the capital goods had not been disposed of as such, rather the same were used by the assessee for a period of about 9/10 years and finally sold as scrap. The demand of Rs. 98,000/- was confirmed against the assessee. 3. In appeal before the Commissioner (Appeals), the assessee succeeded and the order passed by the adjudicating authority was set aside. 4. The Revenue went in appeal before the Tribunal, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in other cases, the matter was required to be referred to a Larger Bench. 6. Learned counsel for the Revenue could not dispute the fact that in other cases the Tribunal had taken a view favourable to the assessees therein. However, he submitted that in the absence of assistance by the counsel for the assessee before it, the Tribunal did not have any option but to decide the appeal on the basis of the material available before it. 7. Having heard learned counsel for the parties and also considering the fact that the Tribunal in a number of cases has taken a view, on the legal issue involved in the present case, in favour of the assessees therein and in the present case, the appeal of the Revenue was accepted for the reason that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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