TMI Blog2023 (11) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The impugned order, insofar as it relates to the first issue contributing to substantial portion of the demand, contains frequent reference to the order that had been set aside by the Tribunal with a direction to be remanded afresh. It does not bear elaboration that it is beyond the scope of remand proceedings before an adjudicating authority to refer to an order that had ceased to exist by order of appellate authority and thus strictly barred from either relying on findings therein or drawing upon assertions therein in denovo proceedings. Further, the order now impugned before us appears to be replete with defence of findings in the order that had been set aside by the Tribunal. This is not the intent of a remand by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eer, expert opinion, the sale of welding machines manufactured by others, treating the items as accessories which have been held to be components by the Revenue have not been considered or discussed. The conclusion of the learned Commissioner seems to be mainly based on the ground that during the visit of the officers to the factory of the appellants, some welding machines were found in the factory. The learned counsel submits that the welding machines were brought to the factory for testing and affixing brand name. He submits that since the appellants were extending warranty for welding machines, testing the same was necessary and affixing the brand name was also required and, therefore, a portion of the welding machines were brought to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d name WE so that the request for stay may be allowed and the appeals themselves be remanded at this stage so that no further time is lost in litigation. 2. The remand was, thus, intended to permit examining certain aspects that had not been considered despite submissions of noticees at the stage of adjudication and on other aspects that had not been placed before the original authority. 3. We have heard Learned Counsel for the appellants at length as also Learned Authorised Representative. 4. The impugned order under challenge, for recovery of duties of central excise amounting to ₹ 1,60,90,582/-, held that the appellant had carried out activity of manufacture in accordance with note 6 in section XVI of schedule to Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawing upon assertions therein in denovo proceedings. Further, the order now impugned before us appears to be replete with defence of findings in the order that had been set aside by the Tribunal. This is not the intent of a remand by the Tribunal and exemplifies a casual disregard for the nicety of adjudication proceedings and lack of diligence in complying with the orders of appellate authority. Such an order is not amenable to appellate resolutions for those reasons. 5. Accordingly, we set aside the impugned order and remand the matter back to the original authority to undertake fresh proceedings and issue an order that ultimately reflects the application of known law to establish facts by the adjudicating authority in office. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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