2015 (10) TMI 646 - HC - Central Excise

Whether the learned Tribunal is required to re-consider the matter in view of the fresh material produced before the high Court - held that - balance sheet for the year ending 31-3-2014 has been produced before us and we think that the learned Tribunal should consider the same. - Tribunal directed on the date fixed for hearing, to re-consider the matter by taking note of the fresh material produced before us, namely, the balance sheet for the year ending 31-3-2013, and decide the question of financial hardship on fact afresh - Appeal disposed of.

Summary

The High Court of Andhra Pradesh admitted an appeal based on the question of law regarding reconsideration of fresh material. The court directed the Tribunal to re-consider the matter with the new balance sheet for the year ending 31-3-2013. The appeal was disposed of with no costs awarded.