2015 (8) TMI 628 - SCH - Central Excise

Excisability of goods - Requantification of demand - Supeme Court dismissed the appeal as infructuous since the tax effect is low, Tribunal had only ordered remand of the matter and after the remand Commissioner (Appeals) - Appeal was filed against the decision of Tribunal 2005 (1) TMI 169 - CESTAT, NEW DELHI ; wherein Tribunal held that Commissioner (Appeals) has not examined the matter from the angle of the contention raised by both sides - Therefore, the matter deserves to be re-examined by the learned Commissioner (Appeals) on these questions.

Summary

The Supreme Court dismissed the appeal as infructuous because the tax effect was low and the issue was decided in favor of the assessee by the Commissioner (Appeals) after remand by the Tribunal. (Case Citation: 2015 (8) TMI 628 - SC)