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    <title>2025 (3) TMI 500 - GUJARAT HIGH COURT</title>
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    <description>HC quashed and set aside the adjudicating authority&#039;s order for failing to follow CESTAT directions. The court found the authority misunderstood the distinction between manufacture of final products using free goods and job work on intermediate goods, and thus erred in deciding the matter on merits contrary to CESTAT&#039;s remand. The matter was remitted for de novo adjudication by a different officer with specific instructions to verify whether the principal manufacturer paid duty on the final and intermediate goods as required by CESTAT. Petition disposed.</description>
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    <pubDate>Wed, 12 Feb 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=767114</link>
      <description>HC quashed and set aside the adjudicating authority&#039;s order for failing to follow CESTAT directions. The court found the authority misunderstood the distinction between manufacture of final products using free goods and job work on intermediate goods, and thus erred in deciding the matter on merits contrary to CESTAT&#039;s remand. The matter was remitted for de novo adjudication by a different officer with specific instructions to verify whether the principal manufacturer paid duty on the final and intermediate goods as required by CESTAT. Petition disposed.</description>
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