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2016 (12) TMI 784 - AT - Central ExciseValuation - disproportionate use of raw material - compound P - computation of assessable value - acceptance of CAS-4 certification for determination of assessable value in question - Held that: - An adjudicating authority, in de novo proceedings, cannot deviate from the directions issued by the appellate authority. Doing so would have imperilled the fresh order. Had Revenue any misgivings about the directions given then by the Tribunal, that grievance should have been agitated before the competent appellate Court. That was not done and to attempt to get the impugned order set aside for complying with remand directions is not a proper or timely exercise of power of review under Central Excise Act, 1944. It would appear that the reviewing authorities entertained the belief that the adjudicating authority would make use of this opportunity to flout the directions of the Tribunal and hence did not opt for remedying of their grievances against the remand directions of the Tribunal that are now sought to be articulated. Contrary to all canons of judicial propriety, this appeal seeks to review our own earlier order. This we must decline to do - The grounds of appeal have not raised any point of substance on the findings of the adjudicating authority in denovo proceedings. Consequently, we find nothing upon which we are required to exercise our judgment - appeal of Revenue dismissed.
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