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2019 (1) TMI 1102 - AT - Central ExciseScope of remand - remand order limited to determination of the utilisation of advance received from the customer, which had been exceeded by the adjudicating authority - Held that:- As the adjudicating authority was unable to come to a conclusion based on the limited documentation furnished by the appellant and has rendered a finding that the remand order of the Tribunal could not be interpreted in such a narrow manner as to deny Revenue of its authority, and its obligation, to ascertain the elements that should comprise the assessable value, it is the appropriateness of that finding which concerns us. The adjudicating authority is within his powers to accept or reject the contention of the certificate of the Chartered Accountant on the basis of available, or requisitioned, material. That would have been the conclusion of the adjudicating authority on applying his own mind. Borrowing from an erased order cannot be construed as proper application of mind. Matter to be considered afresh by the adjudicating authority - appeal allowed by way of remand.
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