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TMI Blog2017 (11) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... cation order which has gone on all other aspects and various judgements cannot be sustained - appeal allowed - decided in favor of appellant. - E/96/08 - A/90572/17/EB - Dated:- 8-11-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. A.R. Madhavrao Advocate with Shri Mihir Deshmukh, Advocate and Shri Abhijit Singh, Advocate for appellant Shri. Sanjay Hasija, Supdt. (AR) for respondent ORDER Per: Ramesh Nair 1. The appellants are manufacturer of excisable goods falling under Chapter No.3208.00 of CETA. For the period January 92 to July 94, the departmental investigation allegedly revealed that the appellants were also manufacturing and testing as per ISI specifications, enameled/insu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al's order No.2357/95/WRB dated 05/12/1995. In the present case in the first round, this Tribunal remanded the matter vide order No.A/471/WZB/2005/C-III dated 01/04/2005 wherein a specific direction was given to the adjudicating authority only to ascertain the fact that whether the fact of processing in the Ankleshwar unit and in the appellant's units is same. However, the adjudicating authority gone beyond the direction given by the Tribunal and decided the matter on various other grounds such as the restructure of the tariff and relied on some judgements and distinguished the judgement of this Tribunal passed in respect of Ankleshwar Unit relying on Madhya Pradesh Electricals Ltd. - 1994 (73) ELT 263 (SC). He submits that once ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 1998 (97) ELT 402 (SC) k) Castings (India) Inc. - 2016 (342) ELT 343 (Jhar) 3. Shri Sanjay Hasija, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the appellant is purchasing bare copper wire, which falls under Chapter 74, the appellant carries out the process of enameling of copper wire with varnish. The enameled wire is classifiable under Chapter Heading 85.44 which is distinct from the bare copper wire which falls under Chapter 74. Therefore, it is clearly an activity of manufacture. The adjudicating authority and the appellate authority have rightly decided that the activity amounts to manufacture and the resultant goods classifiable under Chapter h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision after hearing the assesee and thereafter pass an order as per law. Cross objection stand disposed of in above terms. 6. On going through both the above Tribunal order, one which is in respect of appellant's Ankleshwar Unit and the second one is a remand order in the very present case. As per the remand order, the only direction was given by the Tribunal was to ascertain the fact of the present case whether it is the same as it of Ankleshwar Unit. Accordingly, if the process is the same then the matter should have been decided in accordance with the Tribunal decision passed in respect of Ankleshwar Unit. We observe that in the donovo adjudication, the adjudicating authority without following the direction of the Tribunal ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the appellants unit are the same such as purchase of short length of bare copper wire enameling the said wire with their final product i.e., varnish. If this be so, then the Tribunal's order passed in respect of Ankleshwar Unit is squarely applicable, as per the direction given by this Tribunal in the first round of appeal. Since the matter has already been considered by this Tribunal and passed the remand order with specific direction, no other issues can be raised by either side, therefore the adjudication order which has gone on all other aspects and various judgements cannot be sustained. As per our above discussion, the impugned order is not sustainable and the same is set aside. Appeal is allowed with consequential relief, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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