DYANAMIC ENGINEERS Vs. CCE

JUDGEMENT

(1.) Having examined the records and heard both the sides, we find that this case is fit for summary remand. Accordingly, we allow the stay application and proceed to dispose of the appeal.

(2.) , The appeal is against Order No. 29/2003 dated 14.5.2003 of the Commissioner which was passed pursuant to Final order No. 21 -24/2001 -B dated 12.1.2001 of this Tribunal. By the said Final Order which was passed in an earlier batch of appeals filed by the present appellants, we had held 'GIR Joints' to be excisable as also classifiable under CSH 8530.00 for Central Excise duty. As regards the duty to be paid on the clearances of the goods in expess of Rs. 30 lakhs limit (under the relevant Small Scale Exemption Notification) for the period 1.6.94 to 21.1.98, we had remanded the case to the Commissioner to requantify the same in the manner we prescribed. The relevant part of our order reads:

(3.) The learned Commissioner has correctly understood the terms of our remand order as evidenced by para (8) of the order passed by him, which reads: