TMI Blog2019 (8) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... e that subsequent to the demand order, the report of the Superintendent, Central Excise, Meerut, obtained by the adjudicating authority is to the clear effect that the respondents had purchased the various items like Flats, Bars, Rounds, Squares, Shapes and Sections, Fish Plates, Sheets, Channels, Angles, Nuts and Bolts, Washers, Clips etc. of different shape and size during the period in question, which stands reflected in their books of accounts. As per the Assessee the said goods stand further transferred to railways under their delivery challans accompanying the invoices which refer to the said items collectively as fittings. Admittedly, duty cannot be demanded on the items not manufactured by the Assessee and in the absence of any f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the order passed by Commissioner, Revenue has filed the present appeal. We have heard learned Authorized Representative Shri P.K. Dubey appearing for the appellant and learned advocate Shri Kamaljeet Singh appearing for the respondent. 2. The impugned order stands passed by the Commissioner in de novo proceedings when the matter was earlier remanded by the Tribunal vide its Final Order No. 54991-54992/2014 dated 30.12.2014. 3. As per facts on record the respondents are manufacturer of Switch Expansion Joints and other parts of the Railways, and were discharging their duty liability on the same. As per the audit conducted in their factory during the period 2005-06, it was found that they were also cleari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious items which were not examined by the Commissioner and relying upon the Assistant Commissioner s report, he held against them. Accordingly, Tribunal was of the view that inasmuch as the said report of the Assistant Commissioner was not supplied to the assessee, the impugned orders were not sustainable and the matter was required to be remanded. The Tribunal ordered accordingly. 5. In the present remand proceedings, the Adjudicating Authority observed that the assessee was supplying, along with stock rails and tongue rails, various others items which were being described by them as Fittings. He held that PCs do not refer to and do not mean any kinds of goods. The same are, in fact, constructed on the railway track using v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that the revenue, neither alleged in the show cause notice nor has produced any evidence to show that the goods against which the demand is proposed are manufactured goods or are the items which are specified in this Central Excise Tariff. He also held the demand to be barred by limitation by observing that prior to the present case also there were proceedings against the respondent for the earlier period and the Tribunal vide its earlier order No. 397/2000-B dated 16.03.2000 had held that the process of bending, cutting, grinding and punching of holes etc. undertaken by the assessee on the rails to make/convert them into stock rails and tongue rails does not amount to manufacture. As such he held the demand to be barred by limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent to the demand order, the report of the Superintendent, Central Excise, Meerut, obtained by the adjudicating authority is to the clear effect that the respondents had purchased the various items like Flats, Bars, Rounds, Squares, Shapes and Sections, Fish Plates, Sheets, Channels, Angles, Nuts and Bolts, Washers, Clips etc. of different shape and size during the period in question, which stands reflected in their books of accounts. As per the Assessee the said goods stand further transferred to railways under their delivery challans accompanying the invoices which refer to the said items collectively as fittings. For better appreciation, we reproduce the relevant part of the report of the Assistant Commissioner:- Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also Points Crossings are items or refer to any goods, mere mention of the same in the invoices, while clearing the various items collectively meant for such fittings etc, the demand cannot be upheld on the same. Further, the Revenue s objection that the Tribunal only remanded the matter for supply of the report of the Assistant Commissioner, in which case it was not open to the Adjudicating Authority to go to the merits of the case cannot be appreciated inasmuch as there is no debarring in the Tribunal s order to consider the merits of the case and to re-decide the same. It is only that on the first principle of violation of principles of natural justice that the matter was remanded. It cannot be held to be a restricted remand and we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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