TMI Blog2024 (3) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal had held that there is no suppression of facts with intent to evade payment of duty on the part of the appellant and set aside the demand on the ground of limitation. The matter was remanded to the Adjudicating Authority only for reconsidering the issue as to whether the activity carried out by the appellant in the nature of providing insulation to the pressured vessels would amount to manufacture or not. The Department had not filed any appeal against such order. The same has attained finality. The demand having been set aside by the Tribunal on the ground of limitation, as per SOUTH INDIA CARBONIC GAS INDUSTRIES, the demand confirmed by impugned order requires to be set aside. The impugned order is set aside to the extent of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Show Cause Notice. Against such order, the appellant filed appeal before the Tribunal. The Tribunal vide Final Order No. 213/1993 upheld the demand in respect of FRP Sheets. However, the demand in respect of pressured vessels was set aside on the ground of limitation. The Tribunal was of the view that since the issue as to whether the activity of carrying out insulation on the pressured vessels amounts to manufacture is a recurring in nature, the matter was remanded to the Adjudicating Authority. 2. Pursuant to such remand order, the Adjudicating Authority passed denovo Order-in-Original No. 17/1996 dated 17.09.1996. In such denovo Order, the issue as to whether the activity of carrying out insulation on the pressured vessels amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the demand. The Original Authority ought to have confined his findings as to whether the activity amounts to manufacture or not and ought not to have confirmed the demand. The Ld. counsel prayed that the appeal may be allowed. 6. The Ld. Authorized Representative Shri M. Selvakumar appeared and argued for the Department. It is submitted that the Tribunal vide Final Order No. 1617/2001 dated 13.01.2001 had remanded the entire matter and therefore, the demand confirmed is legal and proper. 7. Heard both sides. 8. From the facts narrated above, it can be seen that the Tribunal vide Final Order No. 213/1993 dated 18.06.1993 had set aside the demand in respect of pressured vessels for the disputed period on the ground of limitation. The rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lea has to be allowed. The lower authority s order in this regard is therefore set aside. 9. From the above, it can be seen that the Tribunal had held that there is no suppression of facts with intent to evade payment of duty on the part of the appellant and set aside the demand on the ground of limitation. The matter was remanded to the Adjudicating Authority only for reconsidering the issue as to whether the activity carried out by the appellant in the nature of providing insulation to the pressured vessels would amount to manufacture or not. The Department had not filed any appeal against such order. The same has attained finality. The contention of the Department that the Tribunal vide Final Order dated 13.09.2001 had remanded the entir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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