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    <title>2015 (4) TMI 1024 - CESTAT NEW DELHI</title>
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    <description>An appellate order can be set aside where the authority decides a question different from the one actually raised in appeal. Here, the Revenue&#039;s appeal concerned liability to duty on broken glass bottles and crates arising during filling and packing, but the appellate authority addressed a separate issue relating to reversal of Cenvat credit on durable and returnable bottles and crates returned by buyers. Because the decision did not deal with the issue in dispute, the order was found defective in approach and the matter was remanded for fresh adjudication on the correct question raised by the Revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=176750</link>
      <description>An appellate order can be set aside where the authority decides a question different from the one actually raised in appeal. Here, the Revenue&#039;s appeal concerned liability to duty on broken glass bottles and crates arising during filling and packing, but the appellate authority addressed a separate issue relating to reversal of Cenvat credit on durable and returnable bottles and crates returned by buyers. Because the decision did not deal with the issue in dispute, the order was found defective in approach and the matter was remanded for fresh adjudication on the correct question raised by the Revenue.</description>
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