2024 (7) TMI 1073

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....SH KUMAR For the Appellant : Mr.Sandeep Pathak with Mr.Arnav Singh For the Respondent : Mr.R.K. Hasija (Through VC) with Mr.Pranav Malik ORDER AVNEESH JHINGAN, J (ORAL):- 1. The appeal is filed against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal'). 2. Brief facts of the case are that the respondent was engaged in the manuf....

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....ce Tax in Appeal No.E/52703/2016-[DB]. 4. Learned counsel for the respondent defends the impugned order. 5. Following substantial question of law has been proposed:- "1. Whether in the facts and circumstances of the case an in law the ld. Tribunal was correct in allowing the appeal of the assessee and setting aside the OIO without considering material facts discussed in the OIO date....