2005 (2) TMI 158 - SCH - Central Excise

Appeal to Supreme Court - Remand to Tribunal - Held that - Court having permitted the appellant to raise the said issue before the tribunal it is imperative that the appellant should have an opportunity of agitating this issue after the remand from this Court - However, since the tribunal has remanded the matter back to the Commissioner whatever may be the reason for such remand, we think that the appellant will have another opportunity to re-agitate this issue.

Summary

The Supreme Court directed the appellant to raise an issue before the tribunal, which was rejected initially. The appellant was granted another opportunity to re-agitate the issue after remand from the Court. The appellant should approach the Commissioner as directed by the tribunal and then re-agitate the issue before the tribunal if necessary. If the appellant fails to get an opportunity in the next round in the tribunal, they can approach the Court. The appeal was disposed of with these observations.