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TMI Blog2016 (4) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... oceed in the matter and therefore, remanded the matter to the adjudicating authority to decide afresh on the grounds of appeals raised by the Revenue, after giving proper opportunity of hearing to the applicants. The Tribunal ordered that the appeals are allowed by way of remand. It is found that the Tribunal had gone into the issue and applied mind and had come to a decision. Therefore, the recalling of the order and restoring the appeals would amount to review of the earlier order of the Tribunal which would not be legal and proper. Also in the arguments of Revenue that the appeals are not dismissed and have been remanded with all issues open, and therefore, the same cannot be restored. - Decided against the appellant - Application No. : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Authorised Representative for Revenue, on the other hand, argues that the Tribunal vide order dated 30.11.2015 has not dismissed the appeal but, on the contrary, had ordered all the appeals are allowed by way of remand. He argues that therefore, there is no question of restoration of appeals since the same have not been dismissed at all. He further argues that the Tribunal had taken the said decision after going through the merits of the case and therefore the said order of the Tribunal cannot be recalled. He relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise Belapur, Mumbai vs. RDC Concrete (India) Pvt. Limited - 2011 (270) ELT 625 (SC). 5. On careful consideration of the argum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine removal of the goods and the contention of the Revenue is that the adjudicating authority had not considered the evidences in proper manner. In view of the said facts and circumstances, the Tribunal held that it is difficult to proceed in the matter and therefore, remanded the matter to the adjudicating authority to decide afresh on the grounds of appeals raised by the Revenue, after giving proper opportunity of hearing to the applicants. The Tribunal ordered that the appeals are allowed by way of remand. We find that the Tribunal had gone into the issue and applied mind and had come to a decision. Therefore, we find that recalling of the order and restoring the appeals would amount to review of the earlier order of the Tribunal which w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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