HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL No. 60 of 2014 Date: 02.06.2014 Between:
M/s. Reliance Cellulose Produces Ltd., Medak District.
… Appellant And Commissioner of Central Excise, Customs and Service Tax, Hyderabad-I Commissionerate, Hyderabad.
… Respondents This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL No. 60 of 2014 JUDGMENT: (Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is admitted on the following substantial question of law.
“Whether the learned Tribunal is required to re-consider the matter in view of the fresh material produced before us?”
After hearing the learned counsel for the parties, we notice that the balance sheet for the year ending 31.03.2014 has been produced before us and we think that the learned Tribunal should consider the same.
Accordingly, we direct the learned Tribunal, on the date fixed for hearing, to re-consider the matter by taking note of the fresh material produced before us, namely; the balance sheet for the year ending 31.03.2014, and decide the question of financial hardship on fact afresh. All points are kept open.
The appeal is accordingly disposed of. No order as to costs.
Miscellaneous petitions, if any, pending in this appeal shall stand disposed of.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 02.06.2014 ES