2023 (6) TMI 96

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..... atter remanded back to the original authority for de novo consideration. In the remand proceedings issue is still pending. As the issue involved in the present case is also the same. These matters be also remanded to original authority for de novo consideration along with the matter remanded via the earlier order. Since the issue involved in present appeal is identical the appeal allowed by way of remand to the original authority following the earlier president decision.
HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) And HON'BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Ms. Patmavati Patil along with Shri. Viraj Reshamwala, Advocates for the Appellant Shri Xavier Mascarenhas, Superintendent, Authorized Representative for the Respon .....

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..... authority for de novo consideration. In the remand proceedings issue is still pending. As the issue involved in the present case is also the same. These matters be also remanded to original authority for de novo consideration along with the matter remanded via the earlier order. 4.1 Learned AR admits that the issue involved in the present appeal is identical with the issue remanded back to the original authority for de novo consideration. 4.2 We have considered the Impugned order along with submissions made in appeal during the course of argument. 4.3 We have also gone through the order referred to with by the counsel in the appellants own case dated 19.06.2017 which is reproduced below: ' i) The issue involved in the present case is .....

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..... ecords, we find that from the entire issue that whether the process was carried out with the aid of vertical type automatic shuttle embroidery machine operated with power, has not been considered by both the lower authorities. We also find that on identical issue for verifying this particular fact, even the Supreme Court in the case of Dore Processors and Amar Fabrics (supra) remanded the matter to the original authority. In view of the above position, these matters also needs to be reconsidered particularly after verifying the fact that the process of embroidery is carried out with the aid of vertical type automatic shuttle embroidery machine operated with power. Since we are not going into the other issues, all other issues are kept open. .....

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