Mere Remanding back the case by Tribunal without going into Merits not sufficient

Brief of the Case

In the case of M/s.Thirumurugan Enterprises Vs The Customs, Excise & Service Tax Appellate Tribunal, Chennai, the Hon’ble Madras High Court held that remanding back the case by Tribunal, without going into merits and asking the adjudicating authority to re-adjudicate the matter will not suffice. The issues raised by the appellant and answered by the Commissioner (Appeals) in their favour has to be considered by the Tribunal on its own merits and there being no finding on the issues in the manner in which the plea has been taken by the present appellants, who were successful before the Commissioner (Appeals).

Brief Facts

Please become a Premium member. If you are already a Premium member, login here to access the full content.