FLEX ENGINEERING LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) WHEN this matter was called out, an application was placed on record by the authorised representative of the appellant stating that the Deputy General Manager dealing with the matter was not coming to office because of illness and therefore, it was not possible to argue the matter today. The appellant is a public limited company and merely because the Deputy General Manager was not attending the office, that would not be a sufficient ground for adjourning this matter. Moreover, the learned authorised representative is present and had handled the matter before the Commissioner. When informed that, no adjournment can be granted, he has assisted the Court by raising appropriate contentions after going through the record.

(2.) THE appeal is directed against the order of the Commissioner (Appeals) allowing the appeal filed by the revenue by setting aside the order -in -original, by which the Assistant Commisioner, Central Excise had allowed the modvat credit to the tune of Rs. 2,04,123/ - in favour of the present appellant.

(3.) IT appears from the record that the Tribunal had earlier by order dated 3.5.2001 made in three cognate appeals remanded the matters for fresh decision on each and every disputed item in accordance with law. It was observed in paragraph 5 of that order that there was dispute regarding nature of use of some of the items and since there was no finding by the adjudicating authority specifically on some of the items, and the impugned order did not deal with all the items in dispute, the matters were remanded to the jurisdictional Assistant Commisioner for a fresh decision.