2017 (3) TMI 1594

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e is that the first appellate authority should do so. Acceptance of their plea by the Tribunal would entail a remand; the persona of the authority rendering the findings afresh should not be of concern to the appellant - There is no reason to find any fault with this determination on the part of the first appellate authority - appeal dismissed. - E/1011 & 1032/2009 - A/90653-90654/17/SMB - Dated: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, in consonance with the decision of the Hon ble Supreme Court in Craft Interiors Pvt Ltd v. Commissioner Of C. Ex., Bangalore [2006 (203) ELT 529 (SC)], the various articles were to be segregated as moveable and immoveable for fastening duty liability. 2. The assessee disputes the remand order on the ground that it is a ploy that unnecessarily lengthens proceedings given that the appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t appellate authority should do so. Acceptance of their plea by the Tribunal would entail a remand; the persona of the authority rendering the findings afresh should not be of concern to the appellant. The first appellate authority has rightly relied upon the decision of the Hon ble Supreme Court in re Craft Interiors Pvt Ltd to render its finding that the original authority had not examined the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X