https://www.taxtmi.com/caselaws?id=325991 The Tribunal's order was set aside because it had not decided the dispute on the substantive facts and law, but had relied only on the absence of a recovery mechanism. Since the record raised mixed questions of fact and law requiring consideration by the fact-finding forum, the proper course was to restore the matter for a fresh merits determination. The Tribunal was directed to hear both sides and consider all available contentions, including those relating to the excise provisions and the retrospective amendment relied on by the Revenue. en-us Wed, 15 Jul 2015 00:00:00 +0530 Wed, 04 May 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325991 The Tribunal's order was set aside because it had not decided the dispute on the substantive facts and law, but had relied only on the absence of a recovery mechanism. Since the record raised mixed questions of fact and law requiring consideration by the fact-finding forum, the proper course was to restore the matter for a fresh merits determination. The Tribunal was directed to hear both sides and consider all available contentions, including those relating to the excise provisions and the retrospective amendment relied on by the Revenue. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325991