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TMI Blog2018 (12) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal before it. There was no further investigation of facts which had to be carried out which could have necessitated remand to the adjudicating authority. When there is no further inquiry necessary to be done, the Tribunal or any appellate authority is not expected to remand the matter to the subordinate authority to decide the issue which the appellant authority can itself decide. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944 ( the Act for short) challenges the order dated 17.4.2017 passed by the Customs, Excise Service Tax Appellate Tribunal ( the Tribunal for short). 2. The appellant has urged following questions of law for our consideration:- Whether in the facts and circumstances of the case and in law, was the Tribunal correct in remanding the matter specially when this Court in the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order of the Tribunal has restored / remanded the issue to the adjudicating authority. This only to await the outcome of the SLP filed by the Revenue challenging the order of this Court in CEAT Ltd (supra). Besides, the impugned order of the Tribunal also prohibited the appellant from utilizing the quantum of unutilized credit available to it in respect of additional excise duty till the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty even though it stands concluded by the decision of this Court and directing the appellant not to utilize the un-utilize credit till the outcome of the SLP filed from the order of CEAT Ltd (supra) is decided by the Supreme Court is a direction without jurisdiction. In fact, by implication the Tribunal has attempted to stay the order of this Court till the Hon'ble Supreme Court decides th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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