2001 (10) TMI 1096 - AT - Central Excise

Summary

Issues:
1. Stay of operation of the impugned order.
2. Allegations of selling goods at differential prices.
3. Review of Assistant Commissioner's order.
4. Grounds raised in the review application.
5. Jurisdictional limitations of the Assistant Commissioner.
6. Commissioner's remand order.
7. Applicability of the amendment dated 28-9-1996.
8. Relevance of case law.
9. Failure of the Commissioner (Appeals) to appreciate the issues.

Analysis:
1. The Appellate Tribunal considered the application for stay of operation of the impugned order but decided to proceed with the appeal itself for disposal.

2. The case involved allegations that the appellants were selling goods at differential prices, with some goods transferred to their own depots at lower prices than those sold to outside buyers. The Assistant Commissioner initially dropped the demand, citing commercial reasons for different pricing.

3. The jurisdictional Commissioner reviewed the Assistant Commissioner's order, leading to the impugned order. Various grounds were raised, challenging the findings and the reliance on specific circulars and instructions.

4. The impugned order listed the grounds raised in the review application, noting that the Assistant Commissioner had not addressed the allegations properly. The Commissioner remanded the issue for fresh adjudication, considering relevant case law and the law's application.

5. The appellant argued that the remand order limited the Assistant Commissioner's jurisdiction, suggesting it was the order the Assistant Commissioner should have passed initially.

6. The Tribunal found that the Commissioner (Appeals) misinterpreted the grounds raised in the review application and the relevance of the amendment dated 28-9-1996, which did not apply to the current situation.

7. The Tribunal clarified that the judgment cited had no application to the case at hand, emphasizing the need for a thorough examination of each point raised in the review application.

8. Ultimately, the Tribunal set aside the orders passed by the Commissioner (Appeals) and remanded the proceedings back for a detailed examination of the issues, instructing reliance on relevant case law for a proper decision.