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2017 (11) TMI 768 - CESTAT MUMBAIManufacture - whether the activity of appellant is same as of Ankleshwar Unit - Held that: - the activity of Ankleshwar Unit and the appellants unit are the same such as purchase of short length of bare copper wire enameling the said wire with their final product i.e., varnish. If this be so, then the Tribunal's order passed in respect of Ankleshwar Unit is squarely applicable, as per the direction given by this Tribunal in the first round of appeal - Since the matter has already been considered by this Tribunal and passed the remand order with specific direction, no other issues can be raised by either side, therefore the adjudication order which has gone on all other aspects and various judgements cannot be sustained - appeal allowed - decided in favor of appellant.
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