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2016 (1) TMI 337 - AT - Central ExciseOrder of the Commissioner (Appeals) beyond the scope of the Directions in the remand order - Availment of CENVAT Credit - claim on the outward freight - Board Circular No. 97/8/2007 dated 23.8.2007 - Held that:- When Tribunal intended that only a limited issue on which remand was made to Commissioner (Appeals) that was only open for consideration in the readjudiction. His scope of examination was to confined to that aspect only. When the Tribunal did not make a total remand of the matter, the point of limitation which was concluded was not to be reopened in remand proceeding. Therefore, the point on which conclusion was drawn by the Commissioner (Appeals) earlier that is not liable to be reviewed by him in remand proceeding because he has no power of review and he was not conferred jurisdiction by order of the Tribunal. Accordingly, Commissioner (Appeals) was expected to deal with the limited aspect which was directed by Tribunal to be re-adjudicated by him. - only on the issue of outward freight availed beyond the period of limitation shall be decided in the re-adjudication proceeding directed by this order and shall pass appropriate order. - Appeal disposed of.
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