2017 (12) TMI 274

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..... ssues - Held that: - It is observed from the remand order of the Tribunal that the learned Counsel for the appellant categorically stated that issue on merit, limitation etc. may be kept open while remanding the case - since the Tribunal had remanded for re-quantification, at the same time the issue on merit was not decided as Tribunal had not gone on other issues such as merit, limitation etc. It .....

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..... ority with a direction to determine the exact duty amount payable by the appellant with penalty and to pass appropriate order in accordance with law . After hearing the parties, the Adjudicating Authority in denovo adjudication only considered the re-quantification of demand, however no independent finding was given on merit of the case and other issue such as merit, limitation etc. Being aggriev .....

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..... on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the Tribunal has remanded the matter with specific direction which was only for re-quantification of demand; therefore it was not open for the Adjudicating Authority to go into other issues such as merit, limitation etc. Therefore the order of the adjudicating authority only to decide the matter on re-q .....

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..... other issues are open for re-quantification. 5. We have carefully considered the submissions made by both sides. We find that in the first adjudication the learned Commissioner had passed the adjudication order on merit. The appellant filed appeal before the Tribunal which was remanded to the adjudicating authority to decide on re-quantification. However no findings was given on the merit, lim .....

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..... d judgment the assessee categorically had given up their case on merit, therefore the only issue left was the quantification of demand. As per the fact of the present case, the appellant had never given up their claim on merit, limitation etc. Therefore the judgment cited by the Learned AR is not applicable in the fact of the present case. As per our above discussion, we set aside the impugned ord .....

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