https://www.taxtmi.com/caselaws?id=344052 The Tribunal held that the duty demands and related reliefs could not be sustained without reconsidering the matter against the binding precedent on leasing of a process house and valuation of processed fabrics. It noted that the commercial arrangement had to be examined on its own facts and that a group relationship, by itself, did not justify disregarding the lease or treating it as sham. Because the adjudicating authority had not applied the earlier Tribunal and Supreme Court rulings, the impugned orders were set aside and the matter was remanded for fresh adjudication, with effective hearing and permission to adduce additional evidence in accordance with law. en-us Tue, 06 Jun 2017 00:00:00 +0530 Tue, 11 Jul 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344052 The Tribunal held that the duty demands and related reliefs could not be sustained without reconsidering the matter against the binding precedent on leasing of a process house and valuation of processed fabrics. It noted that the commercial arrangement had to be examined on its own facts and that a group relationship, by itself, did not justify disregarding the lease or treating it as sham. Because the adjudicating authority had not applied the earlier Tribunal and Supreme Court rulings, the impugned orders were set aside and the matter was remanded for fresh adjudication, with effective hearing and permission to adduce additional evidence in accordance with law. Case-Laws Central Excise Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344052