https://www.taxtmi.com/caselaws?id=208679 The appeal was disposed of with directions for the original authority to reevaluate the case on merits, particularly focusing on the crucial issue of whether the capital goods were returned on payment of duty. The Tribunal emphasized the need for a fresh decision considering all aspects and granted the party a reasonable opportunity to be heard. en-us Fri, 23 Sep 2011 00:00:00 +0530 Wed, 25 Jan 2012 07:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208679 The appeal was disposed of with directions for the original authority to reevaluate the case on merits, particularly focusing on the crucial issue of whether the capital goods were returned on payment of duty. The Tribunal emphasized the need for a fresh decision considering all aspects and granted the party a reasonable opportunity to be heard. Case-Laws Central Excise Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208679