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    <title>2019 (2) TMI 1785 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s order and remanded the matter back for reconsideration, emphasizing that the Tribunal failed to exercise its options under Section 35-C (1) of the Central Excise Act, 1944. The Court directed the Tribunal to await the decision pending before the High Court at Ahmedabad, as the issue was similar to a case where matters were remanded for fresh adjudication. The substantial questions of law were resolved in favor of the Revenue, and no costs were awarded in this appeal.</description>
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      <description>The High Court set aside the Tribunal&#039;s order and remanded the matter back for reconsideration, emphasizing that the Tribunal failed to exercise its options under Section 35-C (1) of the Central Excise Act, 1944. The Court directed the Tribunal to await the decision pending before the High Court at Ahmedabad, as the issue was similar to a case where matters were remanded for fresh adjudication. The substantial questions of law were resolved in favor of the Revenue, and no costs were awarded in this appeal.</description>
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      <pubDate>Thu, 28 Feb 2019 00:00:00 +0530</pubDate>
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