2016 (9) TMI 78

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....ellant None for the Respondent ORDER The facts of the case are that the respondent was issued show cause notice dated 02-12-1999 alleging clandestine manufacture clearance and undervaluation. The notice proposed demand of duty amounting to Rs. 69,53,381/ along with interest thereon and imposition of penalties. The notice also proposed confiscation of cast iron articles seized at factory p....

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....,53,381/- and also imposed fines and penalties. The Hon'ble Tribunal while deciding the appeals against the said Order-in-Original, vide Final Order No.284 to 292/2004 dated 30-01-2004 observed that the Commissioner being the adjudicating authority, was the only competent authority to quantify the duty amount payable and in view thereof, the matter was remanded to the concerned authority to examin....

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....imposed. 3.3 That therefore, the impugned denovo Order-in-Original is incomplete and suffers from serious legal infirmity. 4. Shri S.V.Nair, the learned AR who appeared on behalf of the department submitted that the Commissioner's order lacks clarity and has not been passed in consonance with the Tribunal's directions and requires to be remanded for denovo consideration. 5.  None....

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....ble as directed by the Tribunal: "ORDER Since the claims for the Modvat Credit is not substantiated, the patty's claim is rejected" 7.  We agree with the department submission that order of lower authority has merely ended with rejection of Modvat Credit without any order for duty to be recovered and fine and penalties to be imposed. 8. In the result, we are of the....