Limited remand cannot revive a demand finally set aside on limitation; de novo proceedings stayed within the remand scope.

An adjudicating authority in de novo proceedings cannot revive a duty demand or penalties after an earlier appellate order has finally set aside the demand on limitation and confined the remand to a separate issue of manufacture. The earlier finding that there was no suppression with intent to evade duty had attained finality, so the demand stood extinguished beyond the limited remand. The authority was therefore bound to examine only whether insulating pressure vessels amounted to manufacture, and could not travel beyond that scope. The demand and penalties were accordingly unsustainable and were set aside.

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Issues: Whether the demand and penalties could be sustained in de novo proceedings when the earlier Tribunal order had already set aside the demand on limitation and remanded the matter only for reconsideration of manufacture.

Analysis: The earlier Tribunal order had conclusively held that there was no suppression of facts with intent to evade duty and had set aside the demand on the ground of limitation. The remand was confined only to the question whether the activity of insulating pressure vessels amounted to manufacture. That limited remand attained finality since no appeal was filed against it. In the de novo proceedings, the adjudicating authority could not revive the already-set-aside demand or confirm penalties beyond the scope of the remand.

Conclusion: The demand and penalties were unsustainable and were set aside.

Final Conclusion: The appeal succeeded to the extent that the duty demand and penalties could not be sustained after the earlier final finding on limitation, while the manufacture-related finding was left undisturbed.

Ratio Decidendi: Where an earlier appellate order has finally set aside the demand on limitation and remanded the matter only on a limited issue, the adjudicating authority in de novo proceedings cannot reopen or confirm the extinguished demand and penalty beyond the scope of that remand.

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