2008 (10) TMI 504

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.... L.P. Asthana and A. Jaju, Advocates, for the Respondent. [Order]. -  Heard both sides and perused the records. 2. The present appeal arises out of the remand order of the Tribunal vide Final Order No. 413-414/05-C, dated 8-4-2005 as reported in 2005 (189) E.L.T. 74 (T-D). 3. The findings of the Tribunal's remand order is reproduced below :- "10. We also find tha....

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....under :- "4. The provisions of this notification shall apply to only those inputs which have been received directly by the manufacturer of the final products from the factory of the manufacturer of the said inputs under the cover of an invoice declaring that the appropriate duty of excise has been paid on such inputs under the provisions of Section 3A of the said Act." 5. On perusa....