2016 (1) TMI 337

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....ned counsel submits that in the first round of litigation before Commissioner (Appeals) he granted relief on the point of time bar in respect of the CENVAT credit claimed for the period from 1.1.2005 to 31.12.2006. But such relief was again reverted by him when matter on a limited issue came before him consequent upon remand direction of the Tribunal vide Final Order No. 1275/2010 dated 14.12.2010....

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.... Revenue on the other hand supports the order of the Commissioner (Appeals). 4. Heard both sides and perused the records. 5. Learned counsel is correct to say that there was no blanket remand by the Tribunal in terms of the final order as stated above. For appreciation of the spirit of the direction of the Tribunal, para 2 of the final order is reproduced as under:- 2. After hearing the learne....

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....When the Tribunal did not make a total remand of the matter, the point of limitation which was concluded was not to be reopened in remand proceeding. Therefore, the point on which conclusion was drawn by the Commissioner (Appeals) earlier that is not liable to be reviewed by him in remand proceeding because he has no power of review and he was not conferred jurisdiction by order of the Tribunal. A....