Remand for de novo tribunal hearing after inadequate factual appreciation of excise duty treatment

The High Court held that the Tribunal had not properly appreciated the factual aspects, including the treatment of excise duty amounts collected from the railways. Because that factual evaluation was inadequate, the Court set aside the Tribunal's order and directed a de novo hearing and determination in accordance with law with reasons. The matter was therefore remanded to the Tribunal for fresh consideration.

---

---

Issues: Whether the matter required remand to the Tribunal for de novo consideration despite the view that no substantial question of law arose.

Analysis: The Court found that the factual aspects, including the treatment of the excise duty amount collected from the railways, had not been properly appreciated by the Tribunal. In view of this inadequate appreciation, the Court considered it appropriate to set aside the Tribunal's order and require a fresh hearing and determination in accordance with law with reasons.

Conclusion: The matter was remanded to the Tribunal for de novo hearing and decision.

---