Final exemption finding cannot be reopened by a later verification order; fresh denial beyond the earlier remit is without jurisdiction.

Where the admissibility of an exemption had already been finally decided in an earlier appellate order, a later order confined to verification of figures and implementation could not be used to reopen the same issue. A fresh denial of exemption for rice bran residue used for steam and power generation was treated as beyond the limited remit left open and therefore without jurisdiction. The dispute was characterised as one of exemption for an input used in the manufacturing process, not remission for destruction. The department's appeal against the consequential verification order was held not maintainable, and the assessee remained entitled to the exemption in principle, subject to verification of the relevant figures.

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Issues: Whether the department's appeal against the later order-in-appeal was maintainable, and whether the demand of duty on rice bran residue used for steam and power generation could survive when eligibility under the exemption notification had already been decided earlier.

Analysis: The prior appellate order had already concluded the question of admissibility of the exemption, and the later order only required verification of figures and implementation of the earlier directions. The Assistant Collector's fresh denial of the exemption on residue used in boilers and cogeneration plants went beyond the limited remit left open by the earlier appellate order and was therefore treated as without jurisdiction. The dispute was not one of remission for destruction, but of exemption for specified input used in relation to manufacture, the use of steam and power generation being integral to the production process.

Conclusion: The department's appeal was not maintainable and was dismissed, leaving the assessee entitled to the benefit of the exemption in principle, subject to verification of the relevant figures.

Final Conclusion: The impugned order was treated as a consequential verification order, and the department could not reopen an issue already concluded by the earlier appellate decision.

Ratio Decidendi: Where the substantive question of exemption has already been finally decided in an earlier appellate order, a later order confined to verification or implementation does not furnish a fresh basis to challenge the same issue, and a fresh denial beyond that limited remit is without jurisdiction.

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