Court :
High Court of Madras
Brief :
The Hon’ble High Court of Madras held that the issues raised by the Appellants 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 Appellants, who were successful before the Commissioner (Appeals), the Order of the Tribunal cannot be sustained on an issue of open remand. It was further held that the Department cannot be allowed to fill up the lacunae in the SCNs on the basis of an open remand.
Citation :
Thirumurugan Enterprises Vs. the CESTAT, Shastri Bhavan Annexe Chennai & the Commissioner of Central Excise Pudhucherry Commissionerate [2015-TIOL-1432-HC-MAD-ST]
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