2018 (7) TMI 1703

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..... :- The learned Tribunal has not dealt with the said aspect of the matter despite the categorical findings recorded by the adjudicating authorities i.e. primary and appellate authority - the matter should be remanded to the learned Tribunal for a reconsideration of the said question - appeal allowed by way of remand. - Civil Appeal No(s). 831/2018 - - - Dated:- 25-7-2018 - Mr. Ranjan Gogoi, Mrs. .....

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..... behalf of the appellant- Revenue that M/s. Stanley Controls at the relevant point of time i.e. when the respondent had taken over was a non-functional unit and has stopped its manufacturing process. It is on the aforesaid basis that the two authorities had taken the view that the respondent had taken over M/s. Stanley Controls only for the purpose of getting relief/exemption under the notification .....

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