9911796707
TMI Blog2023 (11) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... cond time; on the former occasion, the appeal [no. E/725 to 727/2010] against order [order-in-original no. 24/01/V/2010/COMMR/KS dated 29/01/2010] of Commissioner of Central Excise, Mumbai - V was decided by the Tribunal, vide final order [final order no. A/340-342/11/EB/C-II dated 25th April 2011], while disposing off application for stay [no. E/Stay-849 to 851/2010] directing that '4. After hearing both the sides, we find that, as submitted by the learned counsel, in respect of the major demand of Rs. 1,60,90,582/- the important submissions made by the appellants such as report of the Chartered Engineer, expert opinion, the sale of welding machines manufactured by others, treating the items as accessories which have been held to be comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand to the extent of Rs. 9,14,123/- relating to the clearances under the brand name "WE", the appellants have not been able to show conclusive proof that there was an assignment. Therefore, we find that in respect of these clearances, the appellants have not been able to make out any prima facie case in their favour. The learned counsel, in view of this, submitted that though he feels that he would be able to convince by offering appropriate explanation, he would willing to make an offer to deposit an amount of Rs. 10 lakhs which would cover the amount relating to the clearances under the brand 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone on to issue a no less elaborate order comprising 89 pages. Beyond that too, we find 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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