2011 (3) TMI 1362

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.... and Ms. Meera Mathur, Advocates, for the Appellant. S/Shri R.P. Bhatt, Sr. Advocate, Ashok K. Srivastava, M. Khairati and B. Krishna Prasad, Advocates, for the Respondent. [Order]. -  This appeal is directed against the judgment and order passed by the Division Bench of the Karnataka High Court on 7-12-2009 [2010 (256) E.L.T. 216 (Kar.)] whereby the High Court after setting aside the orde....

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....the subsequent certificate, which was pressed into service before the Tribunal, was admittedly not available before the Adjudicating Authority and, therefore, the matter has to be remitted back for fresh and de novo consideration. It is not disputed that the said particular piece of evidence was not before the Adjudicating Authority and was placed for the first time before the Tribunal. 2. C....

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....nt, however, submits that the findings recorded by the High Court are justified. He, however, states that he has no objection if the matter is reconsidered by the Tribunal itself instead of remitting back the matter to the Adjudicating Authority for fresh consideration, which may be time-consuming, also according to the counsel appearing for the Appellant. 4. We have carefully considered the....

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.... instead of remitting back the matter to the Adjudicating Authority, we direct and partly allow this appeal by directing that the matter shall now be remitted to the Tribunal for fresh and de novo adjudication of the entire disputes between the parties relating to all the models manufactured by the Appellant. While doing so, we set aside the earlier order of the Tribunal and request the Tribunal t....