1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE APPELLATE SIDE APPELLATE SIDE FERA APPEAL NO. 78 OF 2008 SUBHASH CHANDRA GADIA .. APPELLANT Vs. UNION OF INDIA & ANR. .. RESPONDENTS Mr. Vkram Nankani for appellant Mr. G. N. Srinivasan with G. Hariharan i/b H. P. Chaturvedi for respondents Mr. Vikram Nankani, APP CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 3/2/2009 P.C. . We have heard learned counsel for the parties. It is pointed out that several judgments which have been cited by the Tribunal in the impugned judgment were not brought to the notice of the appellant. Some of the documents which have been produced by the appellant are not considered. Learned counsel for the respondents has tendered a copy of the judgment of the Supreme Court in Union of India & Ors. v. Dharmendra Textile Processors & Ors., 2008 (89) RLT 103 (SC-LB). He submits that this judgment is in favour of the revenue which was not 2 placed before the Tribunal. 2. In the circumstances,by consent of the parties impugned order dated 13th August, 2008 passed by the appellate Tribunal in Appeal No. 55 of 1990 is set aside. The matter is remanded to the Appellate Tribunal for denovo consideration in accordance with law. 3. We make it clear that all issues raised by the appellants as well as the respondents are kept open. Both sides are at liberty to produce any material which they think is necessary for proper adjudication of the issue. We further make it clear that on the merits of the case, we have expressed no opinion. 4. Appeal is disposed of. 5. Needless to that the civil application also stands disposed of. JUDGE JUDGE