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2017 (12) TMI 1154 - AT - Central ExciseClandestine manufacture and removal - revenue neutrality - Held that: - the Tribunal had upheld the charges of removal of goods but remanded only on limited aspect of reworking of demand and the above findings of the Tribunal was not challenged before higher forum by the assessee. Thus the demand on merits cannot be challenged now as the Tribunal’s findings has become final and only reworking of demand can be looked into. The re-quantification of demand cannot be undertaken at this stage since it involves the detail inspection of the records and documents. Further the modvat aspect for the purpose of quantification has also to be looked into. We thus find it appropriate to remand the case back to the adjudication authority for limited purpose of quantification. Appeal allowed by way of remand.
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