9911796707
TMI Blog2003 (10) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order passed by the Commissioner (Appeals), dated 9-4-2003. The issue raised herein relates to the duty liability of the assessee on various bought out parts, which were cleared directly to the site of the customers. it is contended on behalf of the appellant that this issue is decided in its favour by the decisions of this Tribunal in Cimmco Birla Ltd. v. CCE, Jaipur reported in 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention in the present appeal. It is true that in the order, dated 22-3-2000 the Commissioner (Appeals) had held that the value of bought out item was includible for the value of the manufactured goods. It is also true that the above order was not challenged by the assessee before this Tribunal. But the contention raised by the appellant before us is that since the entire matter is open before a hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE, [1989 (40) E.L.T. 152 (T)], this Tribunal followed the decision of the Supreme Court in Jasraj Inder Singh v. Hemraj Multanchand and held as follows :- "9. Thus the Supreme Court held that when, in the course of the same proceedings, the matter comes up before an authority superior to the appellate authority which passed the order of remand, the findings contained in the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to accept the contention raised by the appellant that it is open to the appellant to contend before the Tribunal and raise the contention regarding dutiability of bought out item in this appeal before this Tribunal even though they have not challenged the order passed by the Commissioner (Appeals), dated 22-3-2000 remanding the matter. In the light of the above, we set aside the order impugned and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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