2022 (1) TMI 205 - SCH - Central Excise

Exemption under N/N. 12/12-CE(Sl.No.134), as amended by the N/N. 12/13-CE dated 1.3.2013 - manufacture of Henna Powder and Henna Paste - Revenue entertained a view that they are not eligible for exemption for the said products as these are either not Henna Powder or Henna Paste not mixed with any other ingredients - Tribunal held that We are constrained that the basic facts of the case have not been found in chromatography test so that the Tribunal will be able to pass an order on legality of the claim of the appellant. HELD THAT - There are no reason to deviate from the view taken by the Tribunal to relegate the parties before the adjudicating authority in the fact situation of the present case. Appeal dismissed.

Summary

The Supreme Court of India dismissed the Civil Appeals, upholding the Tribunal's decision to send the parties back to the adjudicating authority. The pending application(s) were disposed of.