TMI Blog2015 (9) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... in its entirety – Whether tribunal was justified in remanding matter back for de-novo consideration – Held that:- Tribunal clearly concluded issue that activity of respondent assessee could be termed as “manufacture” – Only limited issue which was being dealt with by Tribunal is whether assessee has produced documents to satisfy that imported materials under Advance Licensing Scheme have been corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the said Appeal. 2 Mr. Rao, learned counsel appearing on behalf of the Revenue submits that the order passed and impugned in this Appeal raises several substantial questions of law. He submits that when the Tribunal has remanded the matter back to the Commissioner for denovo consideration, then, nothing can be said to be concluded by such an order. It was open for the Commissioner to re a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such circumstances, the other issue which was concluded could not have been re opened and the Tribunal rightly interfered in such an exercise of the adjudicating authority. The Appeal therefore does not deserve to be admitted as it does not raise any substantial question of law. 4 We have with the assistance of learned counsel appearing for the parties perused the order passed on 28th Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and so considered, does not enable the adjudicating authority to re open the proceedings concluded by the order of the Tribunal dated 19th May 2011. The remand was for a limited purpose. In the teeth of a restricted order of remand, the adjudicating authority could not have travelled beyond it. The Tribunal noticed in the order under Appeal that the adjudicating authority did travel beyond its ea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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