2017 (12) TMI 274

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.... Jain, Advocate: For Appellant Shri M.R. Melvin, Superintendent (AR): For Respondent ORDER Per: Ramesh Nair These appeals are directed against denovo adjudication order No.262-265/31-34/V/2006/COMMR/RH dated 29.03.2006 passed by the Commissioner. 2. In the first round, the Tribunal vide order dated 28.03.1994 remanded the matter at stay stage itself to the adjudicating authority wit....

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....ere not decided by the Tribunal. Therefore it was kept open. The Adjudicating Authority in denovo adjudication should have passed the denovo order not only on re-quantification of demand but also on other issues such as merit, limitation and other issues. Therefore the matter needs to be remanded to the Adjudicating Authority. 4. Shri M.R. Melvin, learned Superintendent (AR) appearing on behalf....

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.... 87 (Tri.-Del.) (v) Ahmednagar Rolling Mills Pvt. Ltd. Vs. CCE, Aurangabad - 2014 (300) ELT 119 (Tri.-Mumbai) He submits that in view of the above judgments, the matter was remanded to decide "in accordance with law", Authority to whom the matter remanded is bound to decide the only issue for which matter was remanded. "In accordance with law" does not mean all other issues are open for re-q....

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....as Tribunal had not gone on other issues such as merit, limitation etc. It cannot be said the remand is confined to re-quantification and the appellant was not at liberty to raise other issue. The judgment relied upon by the learned AR in case of CCE Vs. Kalyani Sharp India Ltd. (supra) wherein the term "in accordance with law" was interpreted, however in the said judgment the assessee categorical....