TMI Blog2002 (1) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ndon, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. This appeal has been filed by the appellants against the impugned order-in-appeal dated 14-3-2001 passed by the Commissioner (Appeals) vide which he had remanded the matter to the adjudicating authority for fresh decision of the case on merit after affording an opportunity of hearing to the appellants. 2. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s. GAIL and further averred that captive power generation and distribution systems manufactured by them were fully exempt from excise duty in terms of Notification No. 108/95-C.E., dated 28-8-95 and that Modvat credit on the inputs used in the manufacture of said systems was admissible. They also averred that demand was time barred and prayed for permission for restoration of Modvat credit am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the point raised by the learned Counsel is wholly misconceived. The Commissioner (Appeals) after taking note of the Notification No. 108/95, dated 28-8-95 providing exemption to the goods supplied to U.N. or International organisations approved by the Government of India from whole of the central excise duty and the orders of his predecessor dated 16-4-99 and 25-5-2000, had ordered reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the impugned order of the Commissioner (Appeals). The duty liability and the penalty as confirmed against the appellants through the order-in-original by the adjudicating authority had been set aside by the Commissioner (Appeals). The appellants have no cause of action whatsoever to come up in appeal against the impugned order of the Commissioner (Appeals). The appeal of the appellants, in o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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