9911796707
TMI Blog2018 (10) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... ffectively decide the dispute impugned before us now. And as the earlier decision on taxability had been remanded by us, it would be appropriate for us to have this matter also placed before the first appellate authority to take a decision in congruity with the dispute on de-registration pending before him - the first appellate authority is directed to decide both matters together - impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like amount under section 11 AC of Central Excise Act, 1944. 2. Learned Counsel for appellant informs us that the appellant had been cutting aluminium profiles, pipes, tubes, glass, etc. from material supplied by customers and, after getting them anodised through other entities, had been affixing these as doors and windows at building sites of their customers. They had initially taken registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /258/07-Mum ] directing a fresh decision by the original authority after issue of show because notice. In the remand proceedings, the original authority has held against the appellant and the dispute is currently pending with the first appellate authority. 4. He further contends that the impugned order is entirely at variance with the decision taken by the first appellate authority on the taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a matter remanded by the Tribunal with direction to the lower authorities to decide on the dutiability of the goods made by the appellant which would effectively decide the dispute impugned before us now. And as the earlier decision on taxability had been remanded by us, it would be appropriate for us to have this matter also placed before the first appellate authority to take a decision in co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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