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of <h1>Supreme Court remits case for duty relief application, Tribunal failed to consider trade notice guidance.</h1> The Supreme Court remitted the case back to the Assistant Commissioner of Central Excise for the appellant to apply for necessary relief under Rule ... Appeal to Supreme Court The Supreme Court remitted the case back to the Assistant Commissioner of Central Excise for the appellant to apply for necessary relief under Rule 56A(1). The appellant was guided by a trade notice and did not claim benefit of relief on duty payment. The Tribunal did not examine this point. The appeal was disposed of with no order as to costs. (Case citation: 1997 (2) TMI 113 - SC)
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