FLEX INDUSTRIES LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Learned counsel for the appellant submits that this Court in the earlier proceedings had directed the appellant to raise the issue not (sic now) involved by way of a rectification application but the Tribunal has rejected such application.

(2.) This Court having permitted the appellant to raise the said issue before the Tribunal it is imperative that the appellant should have an opportunity of agitating this issue after the remand from this Court.

(3.) However, since the Tribunal has remanded the matter back to the Commissioner whatever may be the reason for such remand, we think that the appellant will have another opportunity to reagitate this issue.