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2017 (12) TMI 80 - AT - Central ExciseScope of Remand proceedings - Doctrine of merger - only point on which the Revenue is aggrieved by the impugned order is that when the remand direction was given by the Tribunal, the Commissioner should have decided the case afresh by not restricting to the dispute of ₹ 77.61 lakhs which was agitated by the respondent in their appeal resulting in the remand direction - Held that: - Admittedly, the said final order dealt with the grievance of the appellant relating to a limited issue of eligibility or otherwise of Cenvat credit of ₹ 77.61 lakhs. No other point or dispute relating to other issues were ever raised or discussed in the final order. There is no ground for either parties to present their grievance on any other mater. In such situation, it is very clear the Tribunal can only act within the appeal proceedings and set aside or modify or change that portion of the order which appellant is aggrieved of. We do not find any merit in the submission that in such restricted remand the Original Authority has the power to proceed and examine all issues raised the show cause notice afresh to arrive at the liability or otherwise of all credit which is much beyond ₹ 77.61 lakhs. That will not be legally an admissible proposition. Even examining the doctrine of merger, we note that the Tribunal order can merge only on the issue which was examined and decided and cannot go beyond the scope. Appeal dismissed - decided against Revenue.
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