TMI Blog2004 (2) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... edule to the Central Excise Tariff Act as claimed by them or sub-heading 3921.19 as confirmed by the Commissioner in the impugned order. 2. Sh. B.L. Narasimhan, learned Advocate, submitted that the impugned order has been passed by the Commissioner on remand by the Appellate Tribunal vide Final Order No. 25/2000-C, dated 5-1-2000 [2000 (117) E.L.T. 65 (T)], that the matter was remanded to the Adjudicating Authority with the direction to get the proper sample of the product re-tested and to pass a well-reasoned and speaking order after affording a reasonable opportunity of hearing to the appellants; that a team of Central Excise Officers visited their factory on 10-5-2001 and they got two samples prepared in their presence; that one sample ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the present test report is applicable at the best in respect of Mirco Cellular Rubber Sheets without EVA only as the appellants have stopped purchasing and using EVA w.e.f. 1-1-97 as per the statement of Sh. Arun Kumar Makkar, Partner; that such test report cannot be made applicable to the Micro Cellular Rubber Sheets with EVA, manufactured by the appellants during the period from 1-10-92 to 27-8-96; that the Commissioner has given in his findings that the report dated 4-1-2002 cannot be made basis for determining the classification of the product, in question. The learned Advocate, further, mentioned that the Adjudicating Authority has then proceeded to decide the classification based on the test report given earlier in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in the manufacture of EVA Rubber Sheets and process of manufacture also continues to be the same as was present during the period of dispute; that in any case, the appellants are eligible for the exemption under SSI Exemption Notification No. 175/86-C.E. and its successor Notifications; that both the inputs and the finished products were notified goods under SSI exemption and in terms of Explanation VII to Notification 1/93-C.E., vulcanised sheets, which are used as inputs in the manufacture of finished products within the factory of production, was not to be taken into account for computing the aggregate value of clearances for the purpose of Notification. He relied upon the decision in the case of C.C.E. v. Universal Electrical Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein above and to pass a well-reasoned and speaking order after affording a reasonable opportunity of hearing to the appellants and following the principles of natural justice....... . Thus, the Tribunal s order was very specific one to the effect that a proper sample of the impugned product has to be drawn. As the Revenue has not gone in appeal against the remand order, they are bound by the directions contained therein. The Adjudicating Authority cannot proceed with the re-adjudication of the matter on the basis of the original test report which has been found to be not proper by the Tribunal. Thus as the Adjudicating Authority has not followed the directions contained in the Tribunal s order and has passed the impugned order classifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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