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2022 (12) TMI 903 - AT - Central ExciseConformity of the findings of the lower authorities with the terms of remand - proposal of central excise authorities to include 2 nos. cold rolling machines, claimed by the appellant to be standby and functionally inoperable, in assessment under ‘compounded levy scheme’, in pursuance of rule 96 ZA - ZV of Central Excise Rules, 1944 along with notification no. 109/94-CE (NT) dated 13th May 1994 - HELD THAT:- The findings of the first appellate authority appears to be rhetorical with intent to eliminate improbability coupled with mere restatement of observation of the Tribunal for adoption of conclusion that is vague. That is not consistent with the specific aspect highlighted in the order of remand requiring ascertainment of the claim of the appellant that the machines were, in fact, non-functional. This the lower authorities have failed to do. As the order of remand has not been complied with, it would be only fit and proper for the impugned order to be set-aside. Appeal allowed.
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