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TMI Blog2023 (1) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... laya Kher, Makrand Joshi, Chandari Tanna, Advocates for the appellant Shri S.K. Mathur, Special Counsel for the respondent ORDER PER: C J MATHEW This appeal of M/s Godrej & Boyce Manufacturing Co Ltd against order-in-original no. 66-69/CGST-NM/Commr/KV/2020-21 dated 31st March 2021 of Commissioner of Central Tax & Central Excise, Navi Mumbai has brought the issue before us for a second time. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion preferred by the assessee. Aggrieved by the consequence of re-adjudication, the appellant is before us. 2. We have heard Learned Senior Counsel for appellant and Learned Special Counsel for Revenue at length. 3. According to Learned Senior Counsel for appellant, the direction of the Tribunal had been observed in its breach and that sufficed for setting aside of the impugned order. Learned S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ened with liability that is more than that remanded in the first place. The confirmation of demand, many times over, upon the challenge to the first demand is contrary to law. Insofar as the disposal of that notice as well as the three other show-cause notices for the subsequent periods are concerned, we find that the adjudicating authority has referred several times to the order that had been bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order. 7. Accordingly, we set aside the impugned order and, as a last chance, remand the matter to the adjudicating authority for rendering a decision consistent with CENVAT Credit Rules, 2004 as directed in the remand by Tribunal on the former occasion without being influenced, in any manner, by any of the predecessor adjudication orders. 8. Appeal is accordingly disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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