2013 (2) TMI 164

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.... Shri Ashish Philip, Adv. Per: P R Chandrasekharan: This appeal filed by the Revenue against the Order-in-Appeal No: PI/RKS/153/2010 dated 23/09/2010 passed by the Commissioner of Central Excise (Appeals), Pune-I. Vide the impugned order the Commissioner (Appeals) has set aside the order-in-original No.R/41/STC/2010 dated 31/03/2010 passed by the Assistant Commissioner and remanded the case ....

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....judicating authority. Therefore, it is not a mere remand without deciding the issue on merits. Thereafter, he has given one more opportunity to the department to consider the matter in terms of the guidelines he has stated, for reconsideration of the matter in terms of Board's circulars issued in this regard and also judgments on the issue. Therefore, the Commissioner (Appeals) order cannot be sai....