2011 (2) TMI 889

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.... Adv. Shri Willington Christian, Adv., Shri Jitu Motwani, Adv. For the assesses;  Shri J.S. Negi, SDR for the Revenue.   Per: Mrs. Archana Wadhwa:   All the matters are being disposed off by a common order as the issue is identical. The demands stand confirmed against the appellants on the allegations and findings of availment of non-admissible Modvat credit on the groun....

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....rs being Order No.A/55-185/WZB/AHD/2011, dt.24.01.11, setting aside the impugned orders and remanding the matters to the lower authorities.   3. Learned advocate appearing for the appellants strongly contest on the stand of learned SDR by submitting that inasmuch as the Tribunal has already set aside the impugned orders and remanded the matters to original adjudicating authorities in other....

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....td. as reported in 2005 (179) ELT 15 (SC), in support of their contention that when the appeal is remanded, there is no confirmation of duty against an assessee and is entitled to claim refund of pre-deposit along with interest, pending re-adjudication by the Commissioner. Our attention has also been drawn to the majority order of the Tribunal in the case of M/s Jayashree Insulators Ltd. Vs. Collr....

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.... when the matter is being remanded, the Tribunal has no powers to impose any pre-condition. As such, it is the contention of the appellant that inasmuch as the impugned orders are going to be set aside and matters required to be remanded in the light of the law declared in the case of M/s Bhagwati Silk Mills & others, condition of pre-deposit would not serve any purpose.   5. After careful....