2016 (11) TMI 1514 - AT - Central Excise

Opportunity for placing the provision of The Tamil Nadu Shops and Establishments Act, 1947 making the appellant duty bound to maintain cleanliness of the establishment under section 20 of the said Act read with rule 5 framed there under - Held that - the matter is remanded to the adjudicating authority to consider the entire plea on the law stated as well as agreement between the party for resolving the dispute at the grass root level - appeals are remanded to the adjudicating authority.

Summary

The Appellate Tribunal CESTAT CHENNAI remanded the case to the adjudicating authority for fresh consideration. The appellant requested an opportunity to present provisions of The Tamil Nadu Shops and Establishments Act, 1947. The matter was sent back for review along with the agreement between the parties. The service availed was for an establishment governed by the State enactment. Both appeals were remanded for further assessment.