2007 (3) TMI 665

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri C. Shashikantha, Advocate, for the Respondent. JUDGMENT Appellant is before us aggrieved by the order of the tribunal dated 23-6-2006 passed in Final Order No. 1094/2006 [2006 (206) E.L.T. 915 (Tri.-Bang.)] and and the order dated 30-10-2006 passed in appeal No. E/751 of 2005 and E/Rom/47/06. 2. Show cause notice was issued to the appellant on the ground that the appellant is the manu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....conversion of boards into packing material. He would say that without properly appreciating the reply statement, the adjudicating authority has passed an adverse order. He further finds fault with the findings of the tribunal. According to him, the tribunal having noticed that the matter requires remand, ought not to have remanded the matter for the purpose of consideration as to whether the appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant had undertaken not only the printing activity but also the other activities by way of job work. This observation, as rightly pointed out by the learned counsel for the appellant, would come in the way of consideration of the appellant's case before the adjudicating authority in terms of the order of the Tribunal. The tribunal while remanding the matter ought not have given any such finding on....