2023 (7) TMI 478 - SCH - Central Excise

Demand of differential duty - reliance on statement of employee - significant , statement - Classification of goods manufactured and cleared by appellant - presence of fertilizing element - Tribunal has remanded back the matter for fresh adjudication - HELD THAT - Apex Court refused to interfere. - However, the Adjudicating Authority is not to be influenced by any observation of the Tribunal regarding classification of the product while considering the matter afresh. Appeal disposed off.

Summary

The Supreme Court in Citation: 2023 (7) TMI 478 - SC Order, declined to interfere in the matter as the Tribunal remanded it to the Adjudicating Authority for fresh consideration. All contentions are left open, and the Adjudicating Authority should not be influenced by the Tribunal's observations on product classification. The Civil Appeal is disposed of accordingly, and pending applications are disposed of as well.