2001 (4) TMI 480

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....bunal for a second time. Earlier the Tribunal as per Order No. 223/92, dated 18-6-1992 has remanded the matter by giving certain directions as per para 4 of the said order. Para 4 of the said order as follows : "Para 4 - We observe that the Departmental authorities have done extensive investigation in regard to the operations of the appellants. They have brought on record evidence by way of statements. There is enough indication to show that the labels have not been accounted for by the appellants. However, it is seen that the learned lower authority instead of working out the duty demand based on this factor has chosen to go by the quantum of tobacco which was brought on record by the appellants and has worked out the number of beedis man....

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....e appellants on notice in respect of the various aspects which they are going to take into reckoning for arriving at the demand. In view of the above, we set aside the impugned order, remand the matter and direct the learned lower authority to re-adjudicate the matter in the light of our above observations after giving the appellants a reasonable opportunity of being heard." 3. Shri Nayar submitted that there is a clear direction in the said order stating "it is also an equally duty of the person adjudicating the matter to put the appellants on notice in respect of the various aspects which they are going to take into reckoning for arriving at the demand." He said that this direction has not been complied with. In pursuance of the Tri....

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....ed from deciding the case on the basis of decision relied upon on the original notice i.e. purchase and use of Bundle wrappers. He justified the order of the Commissioner in deciding the matter based upon the original show cause notice. However, he submitted that he has no objection to remand the matter to comply with the directions of the Tribunal. 6. We have carefully considered the submissions made by both sides and perused the impugned order. On going through the order, we find that the adjudicating authority had overcome the directions given by the Tribunal. In the remand proceedings, in a way he has ignored the directions of the Tribunal. This show cause notice has been issued as directed by the Tribunal and he should have taken....