2024 (6) TMI 246

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.... Ms. Vartika Mehra, Adv. For the Respondent(s) : Mr. S. Jaikumar with Mr. Kartik Jindal (through VC).  Mr. Raj Kumar Sharma, Adv. ORDER AVNEESH JHINGAN (J), ORAL:- 1. This appeal under Section 35 (G) of the Central Excise Act, 1944 is filed against the order dated 20.09.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal'). 2. The....

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.... order dated 09.07.2007, the matter was remanded back to the Adjudicating Authority for reconsideration. The operational part of the order is reproduced below:- "We find that the case of the revenue is that the applicants had not received the inputs and only received the duty paying documents on the strength of which they took credit. The contention of applicant is that inputs were used in the m....

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.... after waving the predeposit of duty and penalty. The adjudicating authority will decide the matter after granting opportunity of hearing to the appellant. The appellants are directed to appear before the adjudicating authority on 10th September 2007. Thereafter the adjudicating authority will fix the date of hearing and decide the case in accordance with law." 3. In pursuance to the remand, ord....

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....d submits that the issues involved in the appeal have been decided on merits also. The appeal was partly allowed not merely on the ground that the remand was for limited purposes. 7. Heard counsel for the parties and perused the pleadings. 8. The order of the tribunal dated 09.07.2007 is unambiguous that the matter was remitted back to the Commissioner for reconsideration. There were no strings ....