Commissioner Of Central Excise & ... vs Tata Ssl Ltd.

The Supreme Court clarified a previous order regarding the remand of cases to the Customs Excise and Gold (CEGAT) Tribunal for duty calculations. The Court ruled that only matters where duty is admittedly payable, but the exact calculation is pending, shall be referred back. This clarification ensures that cases involving disputes over the actual liability to pay duty are not erroneously remitted for mere calculation.