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2016 (1) TMI 337 - CESTAT CHENNAI

2016 (1) TMI 337 - CESTAT CHENNAI - TMI - Order of the Commissioner (Appeals) beyond the scope of the Directions in the remand order - Availment of CENVAT Credit - claim on the outward freight - Board Circular No. 97/8/2007 dated 23.8.2007 - Held that:- When Tribunal intended that only a limited issue on which remand was made to Commissioner (Appeals) that was only open for consideration in the readjudiction. His scope of examination was to confined to that aspect only. When the Tribunal did not .....

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icated by him. - only on the issue of outward freight availed beyond the period of limitation shall be decided in the re-adjudication proceeding directed by this order and shall pass appropriate order. - Appeal disposed of. - Appeal Nos. E/40165/2014 - FINAL ORDER NO. 41416/2015 - Dated:- 7-10-2015 - D. N. Panda, Member (J) For the Appellant : Mr Rajkumar Appasamy, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D. N. Panda Learned counsel submits that in the first round of litigati .....

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ot expected to reopen a matter which was concluded. 2. It is also submission of the appellant that in so far as the limited aspect of the dispute relating to consideration of the claim on the outward freight is concerned, that aspect being remanded by Tribunal, the Commissioner (Appeals) should have considered that aspect in the light of the Board Circular No. 97/8/2007 dated 23.8.2007 and without imposing any other condition which was not mandate of the circular, should have disposed the appeal .....

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as under:- 2. After hearing the learned SDR and perusal of the case records, I agree with the learned SDRs argument that this is not a fit case that should have been remanded by the lower appellate authority. As such the impugned order is set aside to the extent of the order being appealed against and the matter is remanded to the lower appellate authority for decision by himself. He may, however, await decision of the Hon'ble Karnataka High Court on the issue which is subjudice before the .....

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