2019 (5) TMI 588

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....is appeal under section 35G of the Central Excise Act (for short "the said Act") challenges the order dated 21st July 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). 2. On 26th March 2019, while admitting the appeal, we passed the following order : "Following substantial question of law arises: "Whether the CESTAT was right in setting aside th....

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....y reasons in support. 5. We note that the Tribunal is the fact finding authority under the Act and is required to deal both with the question of fact and law. The Tribunal should not as a matter of course remand the issues before it to the Adjudicating Authority, unless investigation into facts is required and this can be best carried out by the Adjudicating Authority. In the present case, we not....