2024 (3) TMI 280

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..... zed - the Tribunal has remanded the matter to the Adjudicating Authority - HELD THAT:- The finding by Tribunal is just and proper and appropriate, having regard to the reasons assigned for the same. As far as the aspects on which the remand has been made, it is found that the Adjudicating Authority would now have to reconsider the said aspects in accordance with law and in light of the observation .....

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..... istent entity and the said provisions can be invoked only against a person who is existent i.e., independent units. (ii) Since there are evidences which indicate that all the independent unit s sales clearances have been tabulated and corroborated in the show cause notice, the demand of duty, if any, against; independent units has to be reworked, in accordance with law. (iii) The benefit of exempt .....

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..... nfirmation of demand against individual unit, if any, in accordance with law in light of our above directions. We find that the finding given in paragraph 11(i) is just and proper and appropriate, having regard to the reasons assigned for the same. As far as the aspects on which the remand has been made, we find that the Adjudicating Authority would now have to reconsider the said aspects in accor .....

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