2015 (11) TMI 251

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....akur, Member (Technical) For the Petitioner : Shri Willington Christian, Advocate For the Respondent : Shri J. Nair, A.R. ORDER Per : Mr. H.K. Thakur; These appeals have been filed by the appellants against OIA No. RS/113-114/SRT-I/2006 dated 22.09.2006 passed by Commissioner (Appeals), Surat-I. It is a case of clandestine removal of goods where the adjudicating authority confirmed ....

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....adhya Pradesh High Court in the case of Choithram Hospital & Research Centre vs. UOI [2008 (222) ELT 188 (M.P.)]. 3. Shri J. Nair (AR) appearing on behalf of the Revenue that as per CESTAT Delhi Bench decision in the case of EON Polymers Pvt. Limited vs. CCE, Jaipur I [2011 (263) ELT 545 (Tri. Del.)], and Amrit Agro Industries Limited vs. Commissioner [2007 (210) ELT 183 (SC)] the benefit of cu....

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....d, we consider it proper to remand the case to Tribunal for deciding the appeal filed by the appellant on merits on all the four points urged by appellant which are taken note of supra. Since, all the four points urged are involved in the case and does arise out of the controversy, it is necessary for the authorities to give finding these points. It is really unfortunate that all the four points r....

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....d by the parties in show cause as also in its reply and now in appeal. This requires fresh look by the Tribunal for deciding the issue as mixed question of fact and law. Had it been only issue of law, one could have invoked powers available under Section 130(6) ibid. Such does not appear to be a case of that nature when we see the whole controversy. We also feel that remand of the case to Tribunal....