2009 (11) TMI 594

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.....P. Asthana, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  Appellants are engaged in the manufacture of Cigarettes. Notification No. 355/86-C.E., dated 24-6-1986 provided for set-off duty paid on the quantity of cut-tobacco used for the manufacture of cigarettes. Appellants paid duty on cigarettes after availin....

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....ions :- "6. The Commissioner (Appeals) has held that the appellants have not produced documents to substantiate the claim for refund. Although the appellants contend that the documents were available, and it is only on the basis of the documents that credit was allowed on that quantity of cut tobacco which was contained in the cigarettes manufactured by them, and that the same documents wo....

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....nd when an order has attained finality, it is binding both in terms of its implementation and the methodology to be adopted. In view of the fact that order of the Tribunal attained finality, the lower authorities could not have again gone beyond the terms of the remand order. The Tribunal required the lower authorities to verify the correctness of the amount claimed and grant the refund. He also s....

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.... considered the submissions made by both the sides. We are surprised with the submissions of the learned DR's that remand order even though not challenged gives liberty to lower authorities to act independently. This plea has not been supported by any decision of any judicial form. He was not able to refer even a single decision to show that the lower authorities had liberty to go beyond the terms....