TMI Blog2003 (10) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Registration Certificate on the ground that the impugned goods had been brought under SSI exemption under Notification No. 1/93-C.E.; that as the respondents had cleared the goods valued at more than Rs. 75 lakh up to February, 1994, they were liable to pay duty on the goods cleared in March, 1994; that the demand was confirmed against them which went up to Tribunal, which remanded the matter vide Final Order Nos. E/378 to 393/97-B, dated 6-3-1997 in the case of Aggarwal Rolling Mills v. C.C.E., New Delhi [1997 (93) E.L.T. 615]. Learned S.D.R., further, submitted that in the de novo proceedings, the Deputy Commissioner has confirmed the demand against the respondents disallowing the benefit of Notification No. 214/86-C.E. as the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the light of the settled legal position that the supplier of raw material is not the manufacturer and the manufacturer is the person, who actually manufactures the goods and accordingly duty liability is to be discharged by the respondents, who are the manufacturers. 3. Countering the arguments, Shri J.S. Agarwal, learned Advocate, submitted that the Tribunal has very specifically held in Para 21 of the remand order that "duty liability, if any, which may arise in case of non-fulfilment of the conditions prescribed in Para 2 would lie on the supplier(s) of the raw material or semi-finished goods as the responsibility has been explicitly goes on him as a principal manufacturer." He contended that the matter was remanded to the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is remanded with specific directions, the powers and jurisdiction of lower authority is limited to the extent the cases is remanded back. The learned Commissioner (Appeals) has also relied upon the decision of the Tribunal in the case of C.C.E. v. Eupharma Laboratories, 1989 (43) E.L.T. 471 (T) wherein the Tribunal has held that readjudicating authority cannot go beyond the terms of the directions of remand of the superior appellate authority. The Calcutta High Court has, further, observed that in remand cases, entire matter is not at large before the lower authority nor such authority is free to decide the case in his own way. The different view taken by the Tribunal in another case cannot be relied upon by the adjudicating authority agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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