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    <title>2008 (8) TMI 159 - HIGH COURT PUNJAB AND HARYANA</title>
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    <description>Dispute concerned duty liability on capital goods removed after long use and sold as scrap. The Tribunal had accepted the revenue&#039;s appeal without effective assistance from the assessee, even though the legal issue had been decided in favour of assessees in other cases. The High Court held that the interests of justice required both sides to be heard and the matter to be reconsidered afresh. The Tribunal&#039;s order was set aside and the dispute was remitted for a fresh decision after hearing both parties.</description>
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      <description>Dispute concerned duty liability on capital goods removed after long use and sold as scrap. The Tribunal had accepted the revenue&#039;s appeal without effective assistance from the assessee, even though the legal issue had been decided in favour of assessees in other cases. The High Court held that the interests of justice required both sides to be heard and the matter to be reconsidered afresh. The Tribunal&#039;s order was set aside and the dispute was remitted for a fresh decision after hearing both parties.</description>
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