9911796707
TMI Blog2017 (5) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication Order. In the first round this Tribunal vide Order No.C-II/3120-21/03-WZB dated 3-12-2003 remanded the matter to the adjudicating authority for consideration of modvat credit claimed by the appellant. The adjudicating authority in the denovo adjudication considered the aspect of modvat credit and accordingly the demand which was initially confirmed to the tune of Rs. 49,55,814/- has been reduced to Rs. 16,47,067/-. Being aggrieved by the Order-in-Original dated 30-5-2005 appellant filed appeal before the Commissioner(Appeals) which was rejected by the Commissioner(Appeals) and Order-in-Original was upheld, therefore appellant is before us. 2. Shri. Prakash Shah, Ld. Counsel for the appellant submits that as per the decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersion of any form of the said product into another form of such products shall amount to manufacture. As regard the Notification No.35/95-CE, he submits that notification is not available to the appellant for the reason that unit which is having single yarn manufacturing facility, the exemption on double yarn will not be applicable. He submits that in the first round, this Tribunal had remanded the matter to the original adjudicating authority only for the purpose for considering aspect of modvat. As regard other aspect this Tribunal has clearly held that the question whether the exemption would be available or not is not the question now we are concern with. Therefore issue of exemption notification attained finality and adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has to satisfy the adjudicating authority that duty was paid on single yarn that was actually doubled. For the sole purpose, the matter is remanded to the adjudicating authority." From the above observations of this Tribunal in the remand order dated 3-12-2003, it is seen that the issue to be decided by the adjudicating authority was of consideration of modvat credit and all the other issues were not open for re-adjudication by the adjudicating authority. It is also observed that from the ground of appeal made by the appellant that they have not raised the issue on merit. As regard the activity of doubling yarn, whether it is manufacture and/or whether appellant are eligible for exemption notification no.35/95-CE, entire ground of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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