9911796707
TMI Blog2024 (6) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2007 is unambiguous that the matter was remitted back to the Commissioner for reconsideration. There were no strings attached to the remand. The contention that the Tribunal decided the issues on merits, does not enhance the case of the respondent. The tribunal proceeded to decided the issues on basis that conditions of remand were not complied with and this was bound to effect the conclusions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction was carried out by the officials of the Central Excise Department at the premises of the respondent. The case set up by the department on the basis of the information collected during inspection was that the respondent was availing CENVAT credit without physically receiving the raw material. Inter-alia the stand taken by the respondent was that the payments were made through the banking chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion of duty has been paid through PLA. The applicant filed ER.I and RE 12 returns for the relevant months showing payment of duty through PLA as well as for credit account. Copies of bank statements showing payment were made for inputs through banking channels and the payment of sale of final products were also received through banks. The adjudicating authority had not considered this evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.09.2017. Hence, the present appeal. 4. The substantial question of law arising in the present appeal is:- (i) whether the effect of order dated 09.07.2007 passed by the Tribunal was of a limited remand? 5. Learned counsel for the appellant argues that the Tribunal has proceeded to decide the appeal on the premises that the remand to the Commissioner was with a direction to consider the evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. The tribunal proceeded to decided the issues on basis that conditions of remand were not complied with and this was bound to effect the conclusions arrived at. 10. The impugned order is set aside and matter is remanded back to the Tribunal to decide the appeal in accordance with law. 11. It is clarified that the Tribunal while deciding the appeal shall not be influenced by the observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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