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TMI Blog2018 (2) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... tances that the tribunal directed a remand on the second occasion. That is because the Revenue argued, according to the tribunal's opinion and prima facie contrary to its own circulars and notifications issued from time to time - That is why the assessee was also mandated to follow the prescribed procedure. If that has been fulfilled, then, the duty liability in terms of the Revenue scheme had to be worked out. We do not see how such an order, by which the tribunal did not allow the appeal of the assessee but remanded the matter to the adjudicating authority, results in a substantial question and arising for our consideration - Appeal dismissed. - Central Excise Appeal No. 133 of 2016 - - - Dated:- 22-1-2018 - S. C. DHARMADHIKARI SM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Export Oriented Unit (EOU) under the Software Technology Park (STP) Scheme. They set up infrastructural facility for software technology park. They were also granted licence for bonded warehouse under section 58 of the Customs Act, 1962 by the customs department at Pune. Undisputedly, certain capital goods were procured. The assessee availed of the benefit of the two notifications. They applied for de- bonding of the capital goods procured to the Director of the Software Technology Park, Pune and agreed to pay customs/excise duty on depreciated capital value of the goods. They also intimated to the jurisdictional excise department accordingly. The application for de-bonding was considered by the Department of Information and Technology, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and prima facie contrary to its own circulars and notifications issued from time to time. 8. That is why the assessee was also mandated to follow the prescribed procedure. If that has been fulfilled, then, the duty liability in terms of the Revenue scheme had to be worked out. We do not see how such an order, by which the tribunal did not allow the appeal of the assessee but remanded the matter to the adjudicating authority, results in a substantial question and arising for our consideration. This is an order imminently possible in the facts and circumstances of the case. Once we have clarified that no definite opinion other than inviting the attention of the Revenue to its own scheme was rendered by the tribunal, then, all the mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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