ST : In case there is a dispute as to factual background, matter must be remanded back to adjudicating authority in order to get an order on merits of issue

ST : In case there is a dispute as to factual background, matter must be remanded back to adjudicating authority in order to get an order on merits of issue

[2013] 35 taxmann.com 37 (Ahmedabad - CESTAT)

CESTAT, AHMEDABAD BENCH

Zeenat Construction & Maintenance

v.

Commissioner of Central Excise, Ahmedabad-III