2019 (8) TMI 1795

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....468 of 2018 And Excise Misc. (ROM) Application No. 10175 of 2019 Excise Appeal No. 11469/2018 - Miscellaneous Order No. M/10468-10470/2019<br>Central Excise<br>Member (Judicial), Mr. Ramesh Nair And Member (Technical), Mr. Raju For the Appellant : Shri. J. C. Patel, Advocate. For the Respondent : Shri. S. K. Shukla, Authorized Representative. ORDER PER: RAMESH NAIR These application....

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....ice has been decided by the Tribunal in favour of the applicant thereafter there is no reason for remand of the matter. Accordingly there is an apparent error in the order dated 21.02.2019 which needs to be rectified and as a result appeals may be allowed. 3. Shri. S. K. Shukla, Ld. Superintendent (AR) appearing on behalf of the revenue supports the Tribunal's order. 4. We have carefully con....

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....e taken a note and we found that when the Commissioner has decided the entire case on a new ground there is a clear error on the part of the Commissioner. On this, we have viewed that the Ld. Commissioner needs to issue a fresh order without going into the said new issue. When the Commissioner decided the case on the basis of new issue and not considered his own finding regarding sending of inputs....