https://www.taxtmi.com/caselaws?id=98653 The Tribunal majority, following the Supreme Court precedent, remanded the case for reconsideration, emphasizing that additional duty can only be levied if a like article is produced or manufactured in India. The matter was sent back to the adjudicating authority for fresh consideration, allowing both parties to present further evidence. The Tribunal highlighted the importance of addressing double taxation concerns and the proper application of additional duty on re-imported goods in accordance with legal precedents. en-us Fri, 24 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 14:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98653 The Tribunal majority, following the Supreme Court precedent, remanded the case for reconsideration, emphasizing that additional duty can only be levied if a like article is produced or manufactured in India. The matter was sent back to the adjudicating authority for fresh consideration, allowing both parties to present further evidence. The Tribunal highlighted the importance of addressing double taxation concerns and the proper application of additional duty on re-imported goods in accordance with legal precedents. Case-Laws Central Excise Fri, 24 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98653