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    <title>1997 (7) TMI 140 - SC Order</title>
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    <description>The Tribunal misdirected itself by treating only the exigibility of waste to excise duty as the controversy, when the real issue was whether dutiable goods had been cleared as waste through suppression of facts and consequent evasion of excise duty. By deciding the matter on the wrong question, it failed to adjudicate the dispute placed before it in accordance with law. The SC therefore held the order unsustainable, set it aside, and remitted the appeals for fresh consideration on the correct issues.</description>
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      <title>1997 (7) TMI 140 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=44644</link>
      <description>The Tribunal misdirected itself by treating only the exigibility of waste to excise duty as the controversy, when the real issue was whether dutiable goods had been cleared as waste through suppression of facts and consequent evasion of excise duty. By deciding the matter on the wrong question, it failed to adjudicate the dispute placed before it in accordance with law. The SC therefore held the order unsustainable, set it aside, and remitted the appeals for fresh consideration on the correct issues.</description>
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