Remand for fresh adjudication where earlier Tribunal findings on manufacture and extended period governed the dispute.

The appeal concerned whether the impugned order could stand in light of earlier binding determinations on manufacture by sub-contractors, offloading of work, manufacture at site, fixed versus movable furniture, and the extended period. As those issues had already been dealt with in prior Commissioner and Tribunal orders, the impugned order could not be sustained. The matter was remanded to the original adjudicating authority for fresh adjudication in accordance with the earlier Tribunal and Commissioner directions.

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Issues: Whether the impugned order required interference and the matter required remand in view of the earlier orders on the questions of manufacture by sub-contractors, offloading of work, manufacture at site, fixed versus movable furniture, and invocation of the extended period.

Analysis: The issues arising in the appeal had already been dealt with in the earlier Commissioner's order and the Tribunal's order dated 12.02.2013. The Tribunal had also settled the question of extended period. In view of those prior determinations, the impugned order could not stand and the matter required fresh adjudication by the original authority in light of the earlier binding directions.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision in accordance with the earlier Tribunal and Commissioner orders.

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