2015 (7) TMI 960 - SCH - Central Excise

Validity of Tribunal s order - CESTAT has relied upon the earlier decision of the Customs, Excise and Gold (Control) Appellate Tribunal in the case of Web Impressions (India) Pvt. Ltd. v. CCE Calcutta 2001 (9) TMI 202 - CEGAT, KOLKATA - Held that - CESTAT has further observed that against that judgment, appeal was preferred by the Revenue and the said decision of the CEGAT was upheld. This is factually incorrect inasmuch as the appeal of the Revenue against the aforesaid judgment was not dismissed by this Court. On the contrary, this Court had set aside that order of the CEGAT and remanded the case back to the CEGAT for fresh adjudication of the appeal. - Matter remanded back - Decided in favour of Revenue.

Summary

The Supreme Court set aside the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and remanded the case back to CESTAT for fresh adjudication after finding factual inaccuracies in reliance on a previous judgment. All contentions of both parties are kept open. The appeals are disposed of.