2013 (1) TMI 385 - HC - Central Excise

Whether Tribunal is right in allowing the appeal and remanding the matter back to the adjudicating authority when on merits the appeal of the Respondent is liable to be rejected - Held that - Since the Tribunal relying the decision of Larger Bench of the Tribunal and appeal by the revenue against such decision is pending before High Court. It could not be a ground for not following the Larger Bench decision of the Tribunal - Appeal decides against revenue

Summary

The High Court of Bombay dismissed the appeal, which questioned the Tribunal's decision to remand a case back to the adjudicating authority. The Tribunal based its decision on a previous Larger Bench ruling, despite a pending appeal against that ruling. The appeal was rejected with no costs.