2015 (9) TMI 511

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..... : Mr. V. Sridharan, Sr. Advocate with Mr. Jas Sanghavi i/b PDS Legal P.C. : 1 This Appeal challenges the order passed by the Commissioner of Customs and Service Tax Appellate Tribunal dated 1st November 2012 allowing the Appeal by the respondent assessee, and quashing the order impugned in the said Appeal. 2 Mr. Rao, learned counsel appearing on behalf of the Revenue submits that the order pa .....

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..... f any concluded issue. Rather the Tribunal concluded the issue as to whether the activity of the respondent assessee amounts to manufacture. The remand was for a specific purpose and only to co­relate the utilisation of the imported materials with the terms of   the Advance Licensing Scheme. In such circumstances, the other issue which was concluded could not have been re­opened .....

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..... g Scheme have been correctly utilised as per the terms and conditions of the scheme read with relevant notifications. 5 We have carefully perused the order passed by the Tribunal and of remand. The sentence that Mr. Rao reads cannot be read and seen in isolation. The entire order of remand must be looked into, and so considered, does not enable the adjudicating authority to re­open the procee .....

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