2015 (8) TMI 1066 - AT - Central Excise

Valuation of goods - Rental charges - Held that - Tribunal has set aside the impugned order and remanded three appeals arising out of four OIAs all dated 30.01.2004. - Tribunal order dated 20.02.2007 and also considering the Civil Appeal filed by the Revenue against Kolkata Tribunal Bench Order dated 20.01.2004 is admitted by the Apex Court still pending the present appeals whichever left out needs to be remanded to the LAA as all these appeals are arising out of common OIA. Accordingly, we set aside the impugned orders and remand the cases to the Commissioner (Appeals) with a direction to decide the case in denovo along with four appeals already remanded in the Tribunal s order - Matter remanded back - Decided in favour of Revenue.

Summary

Issues:
- Appeals against common Order passed by the Commissioner (Appeals) dated 30.01.2004
- Status of appeals remanded to the Commissioner (Appeals)
- Tribunal's order dated 20.02.2007 and its implications
- Remanding appeals to the Commissioner (Appeals) for de novo decision

Analysis:

The judgment involves appeals filed by the Revenue against a common Order passed by the Commissioner (Appeals) dated 30.01.2004. The appeals were taken up together for final disposal. The Tribunal directed both sides to ascertain the status of appeals already remanded to the Commissioner (Appeals) and to confirm whether the present appeals are covered in the Tribunal's order dated 20.02.2007. It was noted that certain appeals were remanded to the Commissioner (Appeals) as per the Tribunal's previous order, and some appeals were still pending. The Tribunal found that the present appeals not covered in the previous order needed to be remanded to the lower appellate authority for decision.

The Tribunal referred to its previous order dated 20.02.2007, where it had set aside the impugned order and remanded certain appeals to the Commissioner (Appeals) for denovo decision. The appeals that were not disposed of and still pending before the lower appellate authority were to be considered along with those remanded earlier. Considering the Civil Appeal filed by the Revenue against a Kolkata Tribunal Bench Order admitted by the Apex Court, the Tribunal decided to remand the remaining appeals to the Commissioner (Appeals) for a fresh decision. The appellants were to be given a reasonable opportunity of hearing before the Commissioner (Appeals) made a decision, subject to the outcome of the Revenue's appeal pending before the Hon'ble Supreme Court. Consequently, the Revenue appeals were allowed by way of remand for further consideration.

In conclusion, the Tribunal's judgment focused on remanding appeals to the Commissioner (Appeals) for a fresh decision in light of previous orders and pending appeals, ensuring a fair opportunity for the appellants to present their case. The decision aimed to address the issues arising from the common Order passed by the Commissioner (Appeals) and the implications of the Tribunal's previous orders on the appeals in question.