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TMI Blog2011 (4) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... y be clarified here that the matter is being remanded for fresh decision only in respect of merits, inasmuch as the Tribunal had already held in favour of the assessee on the point of limitation and penalty, and the said order of the Tribunal stands approved by the Hon'ble Gujarat High Court as far as the penalty and limitation point is concerned - Appeal is allowed by way of remand - E/670 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited and the matter stands remanded to the Tribunal, in both the cases. 2. After hearing both the sides, we find that in the present case, the Tribunal has held against the appellant on the issue of entitlement of Notification No. 08/1997-CE dated 01.03.1997 based upon the Larger Bench decision of the Tribunal in the case of M/s. Jayant Agro Organics Limited. The said Larger Bench judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in Civil Appeal No.2611-2612 of 2003, as reported in 2007 (218) ELT 3(SC). The said appeals, on remand, were taken up by the Tribunal as reported in 2009 (244) ELT 78 (Tri-Del.). It is seen from the above order of the Tribunal passed in de-novo proceedings, that the matter was further remanded to the original adjudicating authority to decide the same afresh in the light of the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Jayant Agro Organics Limited stands remanded, which in turn was based upon the Tribunal decision in the case of M/s. Vanasthali Textile Industries Limited, we follow the same view and remand the present matter to the original adjudicating authority for denovo decision. It may be clarified here that the matter is being remanded for fresh decision only in respect of merits, inasmuch as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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