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    <title>2019 (5) TMI 588 - BOMBAY HIGH COURT</title>
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    <description>The High Court set aside the order of the Tribunal under the Central Excise Act, which remanded the issue of penalty without recording findings on the merits. The Court found the Tribunal&#039;s decision inappropriate as there were no fresh factual issues requiring remand. The High Court ruled in favor of the appellant-revenue, restoring the appeal to the Tribunal for proper consideration in accordance with the law.</description>
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      <description>The High Court set aside the order of the Tribunal under the Central Excise Act, which remanded the issue of penalty without recording findings on the merits. The Court found the Tribunal&#039;s decision inappropriate as there were no fresh factual issues requiring remand. The High Court ruled in favor of the appellant-revenue, restoring the appeal to the Tribunal for proper consideration in accordance with the law.</description>
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