TaxTMI 
TaxTMI 
TaxTMI 
2019 (8) TMI 955
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....ppearing for the respondent. 2. The impugned order stands passed by the Commissioner in de novo proceedings when the matter was earlier remanded by the Tribunal vide its Final Order No. 54991-54992/2014 dated 30.12.2014. 3. As per facts on record the respondents are manufacturer of Switch Expansion Joints and other parts of the Railways, and were discharging their duty liability on the same. As per the audit conducted in their factory during the period 2005-06, it was found that they were also clearing Fittings and Points & Crossings (hereinafter referred to as PCs), on which no duty of Central Excise was being paid by them. During the course of enquiry the respondents stated that Fittings and PCs were not manufactured item but the same ....
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....ugned orders were not sustainable and the matter was required to be remanded. The Tribunal ordered accordingly. 5. In the present remand proceedings, the Adjudicating Authority observed that the assessee was supplying, along with stock rails and tongue rails, various others items which were being described by them as Fittings. He held that PCs do not refer to and do not mean any kinds of goods. The same are, in fact, constructed on the railway track using various materials and items falling under Chapter 73 of the Central Excise Tariff Act. The set of points/switches mainly consist of a part of stock rails and tongue rails and is an arrangement on the railway track which enables the train to move from one track to another. Similarly "Cross....
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....itation by observing that prior to the present case also there were proceedings against the respondent for the earlier period and the Tribunal vide its earlier order No. 397/2000-B dated 16.03.2000 had held that the process of bending, cutting, grinding and punching of holes etc. undertaken by the assessee on the rails to make/convert them into stock rails and tongue rails does not amount to manufacture. As such he held the demand to be barred by limitation and vacated the show cause notice. 6. The Revenue in their memo of appeal have submitted that inasmuch as the directions in the remand order of the Tribunal was only to supply a copy of the verification report dated 30.12.2013 to the appellant, the Adjudicating Authority has erred in go....
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....hers, Clips etc. of different shape and size during the period in question, which stands reflected in their books of accounts. As per the Assessee the said goods stand further transferred to railways under their delivery challans accompanying the invoices which refer to the said items collectively as fittings. For better appreciation, we reproduce the relevant part of the report of the Assistant Commissioner:- Transactions of purchase of items namely M.S. Flate, M.S. Bars, M.S. Channel, M.S. Plate, Flat (BAR), M.S. Angles, M.S. Round, M.S. Square, Nuts, Bolt, Clip, Washer etc of different shape & size have been verified and the same were found as per Ledger Account for the year 2005-06 to 2008-09 (up to Sept'2008) and the same were found....
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....oner, in which case it was not open to the Adjudicating Authority to go to the merits of the case cannot be appreciated inasmuch as there is no debarring in the Tribunal's order to consider the merits of the case and to re-decide the same. It is only that on the first principle of violation of principles of natural justice that the matter was remanded. It cannot be held to be a restricted remand and we fully agree with the learned advocate appearing for the respondents that the Adjudicating Authority was within his rights to deal with the merits of the case after supplying the report of the Assistant Commissioner. As such we find that the Revenue has no case on merits. 9. Though we have held that the Revenue's appeal is not sustainable on ....