AI Structured Summary
Not yet generated for this judgment
Judgment
This Appeal was admitted on 29th June, 2006 on the following questions of law :-
(1) Whether in the facts and circumstances of the case and in law, the Tribunal is right in allowing the appeal and remanding the matter back to the adjudicating authority when on merits the appeal of the Respondent is liable to be rejected?
(2) Whether in the facts and circumstances of the case and in law, the Tribunal is right in allowing the appeal and remanding the matter back to the adjudicating authority holding that the goods rejected and returned to the factory entitled for Modvat credit ignoring the specific provisions under Rules 173H and 173L of the Central Excise Rules, 1944?
The Tribunal relying upon the Larger Bench decision of the Tribunal in the case of 2000 (119) ELT 293 has restored the matter to the file of the Adjudicating Authority for fresh decision. The fact that the appeal filed by the Revenue against the Larger Bench decision of the Tribunal is pending before the High Court could not be a ground for not following the Larger Bench decision of the Tribunal.
In this view of the matter, we see no merits in the Appeal and the same is dismissed with no order as to costs.