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2020 (5) TMI 392

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..... OMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, COIMBATORE. VERSUS PRICOL LIMITED, CUSTOMS, EXCISE SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH CHENNAI [ 2019 (8) TMI 759 - MADRAS HIGH COURT] had also upheld the remand of the matter to the Tribunal - HELD THAT:- Since the matter already stands remanded back to the First Appellate Authority by the order of the learned Tribunal, we are not incli .....

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..... 1/2009) is also pre and post-1.4.2008 and is therefore remitted for fresh decision in the light of the Hon'ble Karnataka High Court's judgment cited supra. This appeal also is thus allowed by way of remand." 2.The learned counsel for the Revenue also brought to our notice that the Coordinate Bench of this Court [in which Dr.Vineet Kothari, J. was one of the Member] in the case of T .....

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..... India. No costs." 3.Since the matter already stands remanded back to the First Appellate Authority by the order of the learned Tribunal, we are not inclined to make any observations on the merits of the case and the parties are directed to raise their rival contentions before the First Appellate Authority, accordingly, we dispose of the appeal and direct the First Appellate Authority will de .....

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