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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

The Tribunal is not expected to endorse legal findings of the ...


Tribunal Must Independently Assess Legal Findings; Not Bound by First Appellate Authority's Conclusions on Rule Interpretation.

April 24, 2018

Case Laws     Central Excise     HC

The Tribunal is not expected to endorse legal findings of the First Appellate Authority - Since the Tribunal comprises of both a Judicial Official and an Administrative Member, it is expected to apply its independent mind and particularly on the question/issue of interpretation of the Rule. - HC

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