2010 (9) TMI 1011

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..... nd of litigation, in the first round of litigation, this Tribunal has remanded the matter back to the original adjudicating authority vide order No. A/447/WZB/Mum./2008/SMB/CII, dated 23-4-2008 with the direction to reconsider the issue in the light of the certificate issued by the CTEPC in respect of the goods which were sought to be exported by the appellant. In remand proceedings the adjudicati .....

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..... certificate issued by the CTEPC in respect of the goods which were sought to be exported by the appellants and the adjudicating authority has examined the issue and found that there is no misdeclaration of goods as per certificate issued by CTEPC. 4. The adjudicating authority has gone beyond the directions given by this Tribunal to adjudicate, hence those findings are without his jurisdiction .....

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