https://www.taxtmi.com/caselaws?id=47296 The Supreme Court declined to remand the matter for fresh factual determination on whether the yarn was twisted yarn, holding that no useful purpose would be served by revisiting the issue. The show cause notice had proceeded on the basis that the goods were twisted yarn, while the Tribunal had accepted the assessee's case and set aside the duty demand and penalty by relying on earlier decisions. The refusal to remand was upheld, and the assessee's challenge to the duty demand and penalty succeeded. en-us Thu, 17 Mar 2005 00:00:00 +0530 Fri, 08 Apr 2016 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47296 The Supreme Court declined to remand the matter for fresh factual determination on whether the yarn was twisted yarn, holding that no useful purpose would be served by revisiting the issue. The show cause notice had proceeded on the basis that the goods were twisted yarn, while the Tribunal had accepted the assessee's case and set aside the duty demand and penalty by relying on earlier decisions. The refusal to remand was upheld, and the assessee's challenge to the duty demand and penalty succeeded. Case-Laws Central Excise Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47296