2007 (9) TMI 622

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..... The applicant filed this application for implementation of the Final Order dated 27.3.2002. The matter was remanded to the adjudicating authority for ready reference in para-5 which is reproduced below:- The orders of the lower authorities are sustained in so far as the refund claim in respect of chocolate-covered biscuits is concerned. It is made clear that this part of my order is not to be s .....

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..... order has been passed. The applicant relied upon the decision of the Tribunal in the case of GMMCO Ltd. Vs. CC reported in 2007 (214) ELT 353 to submit that the Tribunal has power to implement the orders. 3. I have gone through the decision relied upon by the applicant, the Tribunal held as under :- Reverting to the assessee s application, we have to examine the legality and propriety of t .....

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..... appropriate case, the departmental authority concerned may arrogate to itself the unwarranted freedom of pushing the assessee into repeated rounds of litigation. 4. I find that in the present case, the Tribunal remanded the matter to the adjudicating authority with certain directions and in pursuance to the order passed by the Tribunal, an appealable order has been passed by the adjudicating .....

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