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2023 (11) TMI 5 - CESTAT MUMBAIRecovery of duties of central excise - validity of order beyond the direction in the remand proceedings - activity of ‘manufacture’ in accordance with note 6 in section XVI of schedule to Central Excise Tariff Act, 1985 on ‘welding machines’ imported - exemptions available to ‘small scale industrial (SSI) units’ in terms of notification no. 8/2003-CE dated 1st March 2003 - HELD THAT:- The impugned order, insofar as it relates to the first issue contributing to substantial portion of the demand, contains frequent reference to the order that had been set aside by the Tribunal with a direction to be remanded afresh. It does not bear elaboration that it is beyond the scope of remand proceedings before an adjudicating authority to refer to an order that had ceased to exist by order of appellate authority and thus strictly barred from either relying on findings therein or drawing upon assertions therein in denovo proceedings. Further, the order now impugned before us appears to be replete with defence of findings in the order that had been set aside by the Tribunal. This is not the intent of a remand by the Tribunal and exemplifies a casual disregard for the nicety of adjudication proceedings and lack of diligence in complying with the orders of appellate authority. Such an order is not amenable to appellate resolutions for those reasons. Matter remanded back to the original authority to undertake fresh proceedings and issue an order that ultimately reflects the application of known law to establish facts by the adjudicating authority in office - appeal allowed by way of remand.
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