TMI Blog2017 (12) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... the final order. There is no ground for either parties to present their grievance on any other mater. In such situation, it is very clear the Tribunal can only act within the appeal proceedings and set aside or modify or change that portion of the order which appellant is aggrieved of. We do not find any merit in the submission that in such restricted remand the Original Authority has the power to proceed and examine all issues raised the show cause notice afresh to arrive at the liability or otherwise of all credit which is much beyond ₹ 77.61 lakhs. That will not be legally an admissible proposition. Even examining the doctrine of merger, we note that the Tribunal order can merge only on the issue which was examined and deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwise of Cenvat credit without restricting the dispute to the amount of ₹ 77,61,426/- against the demand of ₹ 8,58,87,824/-. No other points was raised by the Revenue in the appeal either on merit or on other grounds. 5. The respondent filed cross objection contesting that the all disputes were first time resolved by the Original Authority vide order dated 04/01/2012. The demand originally was ₹ 8,58,87,824/- and the same was restricted to ₹ 77,61,426/-. As already noted both the parties came before the Tribunal. It is clear that earlier, the Revenue agitated the dropping of demand to the extent of ₹ 15,83,775/- on credit taken on cable tray allowed by the Original Authority. That appeal was dismissed on 21/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dly, the said final order dealt with the grievance of the appellant relating to a limited issue of eligibility or otherwise of Cenvat credit of ₹ 77.61 lakhs. No other point or dispute relating to other issues were ever raised or discussed in the final order. There is no ground for either parties to present their grievance on any other mater. In such situation, it is very clear the Tribunal can only act within the appeal proceedings and set aside or modify or change that portion of the order which appellant is aggrieved of. We do not find any merit in the submission that in such restricted remand the Original Authority has the power to proceed and examine all issues raised the show cause notice afresh to arrive at the liability or oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order could not be understood to mean that the Tribunal had expressed any opinion regarding the admissibility of deductions under the remaining six heads which were not the subject matter of scrutiny before the Tribunal. That being so, the proceedings instituted by the Commissioner, Central Excise pursuant to the order passed by the Central Board of Excise and Customs brought up a subject matter which was distinctively different from that which had been examined and determined in the assessee s appeal no matter against the same order, especially when the decision was not rendered on a principle of law that could foreclose the Revenue s case. The Tribunal obviously failed to notice this distinction and proceeded to apply the doctrine of mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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