2010 (4) TMI 479

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..... rest. Tribunal could not have set aside interest when facts not considered. Impugned order set aside. Matter remanded to Tribunal to consider material facts and pass fresh order. - 35 of 2007 - - - Dated:- 1-4-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. S/Shri Raghavendra B. Hinjar for N.R. Bhaskar, for the Appellant. Shri K.S. Ravishankar, for the Respondent. [Judgment per : B.V .....

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..... Central Excise Act. In order to determine the said question, it is necessary to consider as to whether the assessee had deposited duty before the issuance of show cause notice. The Tribunal has not applied its mind to this aspect of the matter. Though in the order in original, it has been stated that notice dated 10-8-2004 was issued to the respondent and on 10-9-2004 the amount was deposited. He .....

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