2006 (7) TMI 203 - SCH - Central Excise

Unsatisfactory manner of disposal of appeal by tribunal - Without setting aside any of the findings recorded by the Commissioner (Appeals) or the original authority which framed the assessment, Tribunal taking altogether a new point which had not been taken by the assessee earlier, allowed the appeal - We are not satisfied with the manner in which the Tribunal has dealt with the matter. In our view, a deeper consideration is required. Accordingly, we set aside the order of the Tribunal and remit the case back to the Tribunal for a fresh consideration in accordance with law.

Summary

The Supreme Court remitted a case back to the Tribunal for fresh consideration regarding a demand of Rs. 1,19,51,387 made by a notice dated 19-4-1996. The Tribunal's decision on this matter was set aside for deeper consideration. The appeal was allowed in these terms, with no costs.