I.T.C. Limited vs Commissioner Of Central Excise, ...

The Supreme Court granted leave and allowed the civil appeal, setting aside the order of the Customs, Excise and Gold (Control) Appellate Tribunal which had remanded the matter for re-adjudication. The Court held that the Tribunal should have disposed of the appeal based on the relevant material already presented, rather than ordering a remand. The appeals are to be heard and disposed of afresh by the Tribunal, ensuring that all parties have the opportunity to present their case.