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TMI Blog2018 (6) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... those challans or not. There is no finding in the order of Commissioner regarding availability of endorsement on the challans pertaining to ₹ 14 lakhs of duty. He has gone into the entire show-cause notice and decided the issue afresh as a full remand. The impugned order is not sustained as it goes beyond the scope of remand. The matter is remanded to the Commissioner to decide the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded, treated the CESTAT order as full remand order and has gone into the issue which were not referred to him in remand. He also pointed out that specific issue for which it was remanded have not been examined by the Commissioner. 3. Ld. AR relies on the impugned order. 4. We find that the Tribunal vide order dated 02.08.2007 has observed as follows:- In view of this, we hold that the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of verifying the disputed duty of ₹ 14 lakhs in respect of challans bearing endorsement that credit has not been availed and the other part of the demand based on the delivery records bearing no such endorsement is upheld. In view of above, the only thing that the Commissioner was required to check was if the endorsement appears on those challans or not. There is no finding in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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