2005 (1) TMI 169

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..... l, the Revenue has contested the correctness of the impugned order of the Commissioner (Appeals) vide which the learned Commissioner (Appeals) has reversed the order-in-original confirming the duty demand against the respondents after re-quantification in terms of the remand order of the Tribunal dated 30th March, 1999. 2. The learned SDR has contended that the excisability/dutiability of the goo .....

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..... iability of the goods in question, had already been set aside by the Apex Court vide order dated 9th February, 2000 and as such the impugned order passed by the Commissioner (Appeals) is perfectly valid. 4. We find that the learned Commissioner (Appeals) has not examined the matter from the angle of the contention raised by both sides. The remand of the case by the Tribunal was only for re-quanti .....

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