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TMI Blog2014 (11) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... d to decide without the need for remand. The Tribunal should apply its mind and decide the appeal with reference to the material facts and the law applicable and thereafter the further question would arise. - since the Tribunal did not dispose of the appeal on merits it is just and proper that the matter be remanded to the Tribunal for fresh consideration. - Matter restored before the tribunal. - C. Ex. App. No. 3 of 2008 - - - Dated:- 19-11-2014 - K. Sreedhar Rao, A.C.J. and Ujjal Bhuyan , J. Shri R. Srivastava, G. Choudhury, P. Borah and K.M. Saikia, Advocates, for the Appellant. Shri B. Sarma, S.C. Excise Dept., for the Respondent. ORDER The Government of India in Ministry of Industries declared an industrial polic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revived the earlier notice (issued) and passed the final order of adjudication directing payment of excise duty from July, 2000 onwards till then with interest at the rate of 24 per cent. The appellant aggrieved by the said order filed an appeal before the Customs, Excise and Services Tax Appellate Tribunal. An application for stay of the order of the CCE was also filed. The Tribunal while hearing on the stay application passed orders on merits on the main matter and dismissed the appeal in view of the judgment of the Supreme Court in R.C. Tobacco (supra) case holding that the order of withdrawal of concessions retrospectively by virtue of Section 154 is valid and therefore the appellant has no right to challenge the order of the CCE. Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed by the department while confirming the demand? (iv) Whether the Hon ble CESTAT was correct in confirming interest on the duty amount in the light of the amended provisions of Section 11AB when confirming interest on duty and refund amount for the period prior to 2001? (v) Whether the CESTAT failed to appreciate that the Commissioner of Central Excise, Shillong by passing an ex parte order without giving an opportunity of personal hearing to the appellant had violated the principles of natural justice as the same had taken away the right of the appellant to represent their case and file material and submissions in support of their case. We notice that the High Court did not answer the questions of law. The High Court, how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh consideration. 6. Sri Dubey, the counsel for the department, submits that the substantial questions of law are pure questions of facts, therefore this Court can consider the same without remand and dispose the appeal on merits. 7. Upon thorough consideration of the submission and the facts it appears that the present proceedings is an appeal. The substantial questions of law have to be framed depending upon the decision of the Tribunal, on merits. It is not a writ proceedings where this Court can exercise its jurisdiction - irrespective of the technicalities - to go into the questions and to decide without the need for remand. The Tribunal should apply its mind and decide the appeal with reference to the material facts and the la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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