https://www.taxtmi.com/caselaws?id=755269 Gujarat HC quashed Commissioner (Appeals) order denying exemption under N/N. 12/2012-CE for aluminum waste and scrap used in manufacturing aluminum circles. The Commissioner (Appeals) relied on a precedent that was subsequently set aside by the court. HC held that when new facts emerge, the Commissioner (Appeals) should remand the matter for fresh consideration rather than deciding himself without examining evidence. Petitioners were held entitled to exemption for additional customs duty under Serial No. 220 of the notification. Petition allowed. en-us Fri, 14 Jun 2024 00:00:00 +0530 Sat, 11 Jan 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755269 Gujarat HC quashed Commissioner (Appeals) order denying exemption under N/N. 12/2012-CE for aluminum waste and scrap used in manufacturing aluminum circles. The Commissioner (Appeals) relied on a precedent that was subsequently set aside by the court. HC held that when new facts emerge, the Commissioner (Appeals) should remand the matter for fresh consideration rather than deciding himself without examining evidence. Petitioners were held entitled to exemption for additional customs duty under Serial No. 220 of the notification. Petition allowed. Case-Laws Customs Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755269