https://www.taxtmi.com/caselaws?id=35403 The Tribunal was found to have decided the demand issue on a new point not earlier raised by the assessee, without disturbing the findings of the original authority or the Commissioner (Appeals). The Supreme Court held that the matter required deeper consideration and that the Tribunal should re-examine the issue in accordance with law. The Tribunal's decision on the demand was set aside and the matter remitted for fresh consideration. en-us Wed, 19 Jul 2006 00:00:00 +0530 Thu, 04 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35403 The Tribunal was found to have decided the demand issue on a new point not earlier raised by the assessee, without disturbing the findings of the original authority or the Commissioner (Appeals). The Supreme Court held that the matter required deeper consideration and that the Tribunal should re-examine the issue in accordance with law. The Tribunal's decision on the demand was set aside and the matter remitted for fresh consideration. Case-Laws Central Excise Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35403