Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s M.M. Forgings Ltd. Versus Commissioner of Central Excise, Madurai

2016 (1) TMI 337 - CESTAT CHENNAI

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 make a total remand of the matter, the po .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ard 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 litigation before Commissioner (Appeals) he grante .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oncluded. 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 in accordance with decision of the Hon .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

DR 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 said High Court. The appeal of the departm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version