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2018 (4) TMI 1024 - AT - Central ExciseScope of remand - Clandestine removal - branded bidis - Revenue went in appeal before this Tribunal, but, filed only one appeal against M/s. Vyas Shantilal Jethalal & Sons Co., Umeta. No appeal was filed against the dropping of demand issued to M/s Sanjay M Vyas and against Shri Mahendra S. Vyas - Held that: - It is clear from the remand order that no appeal was filed against the other appellants except for M/s Vyas S. J. & Sons Co., Umeta. While the remand was undoubtedly open, the remand direction was limited to the adjudication pertaining to M/s. Vyas S. J. & Sons Co., Umeta only - the adjudicating authority has indeed gone beyond the remand direction by adjudicating the matters pertaining to the other appellants in this appeal and has not adhered to the terms of the remand order. The matter requires to be remanded back to the adjudicating authority for fresh adjudication in compliance with the remand order dated 20.10.2005 of this Tribunal and to pass a fresh order after giving the appellant a fair opportunity to defend themselves - Appeal allowed by way of remand.
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