2018 (12) TMI 1430

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....r. Prakash Shah and Mr. Rajesh Ostwal i/b. PDS Legal ORDER P.C: At the request of the learned Counsel for both the parties, we take up the Appeal for final disposal, at the admission stage. 2 This Appeal under Section 35G of the Central Excise Act, 1994 (the Act) is filed by the Revenue, challenging the order dated 10th August, 2018 of Customs, Excise & Service Tax Appellate Tribunal, (the Tri....

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....ced herein below the relevant portion of the said order dated 12th March, 2018: 9. We do not think that this is a happy manner of deciding cases and by a last fact finding authority. A party should not be left guessing nor a higher court speculating as to whether the tribunal decided the matter by holding that the activity amounts to manufacture and yet not sustained the demand in terms of the a....

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....aw in not completely deciding the matter, but remanding it to the Commissioner by rendering a partial conclusion. In these circumstances, we have no alternative but to quash and set aside the order under appeal. It is accordingly quashed and set aside in. The matter now stands remanded to the adjudicating authority for adjudication of the show cause notice afresh on merits and in accordance with l....

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....e two points, namely, whether the activity amounts to manufacture and whether the extended period of limitation could have been invoked to demand the duty and interest that the matter would go back to the Commissioner. The adjudicating authority shall now pass a fresh order totally uninfluenced by the earlier order or by any opinion rendered in the order of the tribunal. All contentions of both si....