1999 (12) TMI 825

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..... ondent. [Order]. The Revenue has filed the present Reference Application praying for referring the following questions of law to the Hon ble High Court :- (i) Whether the Hon ble CEGAT is correct in holding that containers which are durable and returnable in nature and used by the assessee for packing/filling of Chlorine after the manufacture of the said goods is completed, for remo .....

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..... tion of the Appellate Commissioner and not supported by legal parameters ? (iv) Whether Appellate Commissioner is correct in taking into consideration additional funds, i.e. allowing margin in the before the original adjudicating authority ? 2. Arguing on the application, Shri T. Premkumar. ld. SDR fairly agrees that the matter has been remanded to the Assistant Commissioner by the Commissi .....

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..... en to the Commissioner (Appeals) to lay down the method of calculation for the first time in her appellate order, which in any case has no legal basis. He further submits that the Tribunal has not given any finding on this aspect of the order of the Commissioner (Appeals). Accordingly, he prays that the present Reference Application may be treated as an application seeking clarification of the Tri .....

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..... respondent that a clarification is sought by the Department at a belated stage. Revenue has made a prayer for converting the present Reference Application to an application seeking certain clarification on the order passed by the Tribunal vide which the impugned order of the Commissioner (Appeals) has been upheld. As such, there is nothing new in the prayer made by the ld. SDR. 5. I find that t .....

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..... e of Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore. As the matter has already been remanded to the Assistant Commissioner and is before him for passing order in de novo proceeding, he is not bound by any direction of the Commissioner (Appeals) and should re-decide the matter by applying his mind independently to the issue involved and after giving a fair opportunity to the asses .....

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