https://www.taxtmi.com/caselaws?id=48407 A dispute concerning duty on capital goods after long use and sale as scrap was not decided on the substantive excise issue. The High Court noted that the Tribunal had taken differing views on the same question in earlier matters and that the assessee had remained unrepresented before the Tribunal. In those circumstances, fairness required that the Revenue's appeal be heard afresh on merits after notice to both sides. The Tribunal's order was set aside and the matter was remitted for fresh consideration. en-us Tue, 19 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48407 A dispute concerning duty on capital goods after long use and sale as scrap was not decided on the substantive excise issue. The High Court noted that the Tribunal had taken differing views on the same question in earlier matters and that the assessee had remained unrepresented before the Tribunal. In those circumstances, fairness required that the Revenue's appeal be heard afresh on merits after notice to both sides. The Tribunal's order was set aside and the matter was remitted for fresh consideration. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48407