2007 (7) TMI 172 - HC - Central Excise

Tribunal has given any reasons for not agreeing with the findings of fact recorded by the Assessing Officer and has merely applied the ratio of the Judgment held that the tribunal was bound to address itself to the impugned order of the Assessing Officer - Considering the above the impugned order of the tribunal is set aside and the matter is remanded back to the tribunal for consideration de novo according to law - Appeal allowed accordingly

Summary

The High Court Bombay set aside the Customs Excise and Service Tax Appellate Tribunal's order and remanded the matter back for reconsideration according to law. The appeal was allowed with no order as to costs.