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TMI Blog2017 (5) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents : Mr.Muthu Venkatraman ORDER ( Judgment of the Court was delivered by Rajiv Shakdher, J. ) 1.These appeals have been filed under Section 35 G of the Central Excise Act, 1944, whereby, challenge is laid to the final order dated 13.01.2011, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. 2.The appeals were admitted by this Court vide order dated 20.10.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Question no.1 above, are judgments rendered, by the Tribunal. 3.1.We are further informed by the learned counsels for the parties that in so far as the Tribunal's judgment in the case of Ambika Overseas is concerned, that has been affirmed by the Punjab and Haryana High Court in the judgment titled: Commissioner of Central Excise, Ludhiana Vs. Ambika Overseas, 2012 (25) S.T.R. 348 (P & H) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, as well as, the Revenue. 5.Given the fact, that one judgment i.e., the judgment rendered in Ambika Overseas has been confirmed by the Punjab and Haryana High Court, whereas, the other judgment i.e., Cadila Healthcare Limited has been reversed by the Gujarat High Court, we are of the view that the matter would have to be remanded to the Tribunal, for a fresh adjudication, on merits. 6.As a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplanation is declaratory in nature, it would apply, retrospectively. 7.As indicated above, the Tribunal has not ruled on the merits of the case and in particular, has not returned a finding, one way or the other, as to whether expenses incurred by the Assessee in the form of commission paid to foreign agents was a pre-removal expense. The Tribunal would have to rule on the said aspect, and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the same has been dutifully collected by the Revenue, without giving the necessary credit. 8.Therefore, having regard to the aforesaid, the impugned judgment and order is set aside, with a direction to the Tribunal to decide the matter, on merits, as expeditiously as possible, though, not later than, eight weeks from the date of receipt of a copy of the order. 9.The appeals are disposed of ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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