2003 (10) TMI 100 - AT - Central Excise

Summary

Issues involved: Duty liability on bought out parts directly supplied to customers, challenge to duty liability based on previous tribunal decisions, challenge to jurisdiction based on failure to challenge previous order.

Issue 1 - Duty liability on bought out parts: The appeal concerns the duty liability of the assessee on various bought out parts directly supplied to customers. The appellant relies on previous tribunal decisions to argue that the duty liability is not sustainable in this case.

Issue 2 - Challenge to duty liability: The Revenue contends that since the assessee did not challenge the previous order remanding the matter for quantification of duty liability, they cannot raise the contention regarding dutiability of bought out items in the present appeal. However, the appellant argues that since the matter is open before a higher authority, the Tribunal, they are entitled to challenge the duty liability. They cite Supreme Court and Tribunal decisions to support their position.

Issue 3 - Jurisdiction to challenge previous order: The Tribunal finds merit in the appellant's contention, citing Supreme Court and Tribunal decisions that when a matter comes before a higher authority, the findings in a remand order are not binding. Therefore, the Tribunal accepts the appellant's argument that they can raise the contention regarding the dutiability of bought out items in the present appeal, even though they did not challenge the previous remand order. Consequently, the Tribunal sets aside the impugned order and allows the appeal.