1995 (3) TMI 119 - SC - Central Excise

Summary

The Supreme Court set aside the Tribunal's order and remitted the appeals for fresh decision due to lack of findings on facts. The matter was sent back to the Tribunal for recording a positive finding on the physical condition of the commodity in relation to the liability to pay excise duty. The appeals were allowed with no order as to costs. (Case Citation: 1995 (3) TMI 119 - Supreme Court of India)