COMMISSIONER OF C. EX. Vs. KISANVEER SSK LTD.

JUDGEMENT

(1.) P.C.: Not on board. Taken up for admission by consent of both the parties.

(2.) The question raised in this appeal reads thus:

(3.) In this case, by order-in-original dated 21-10-1997 the Assistant Commissioner of Central Excise, Satara confirmed the duty liability to the extent of Rs. 8,50,079/-, although the Assessee was called upon to show cause as to why the duty demand amounting to Rs. 11,77,971/- should not be recovered from the Assessee. Admittedly, the Revenue has not filed any appeal against the order-in-original in confirming the demand at Rs. 8,50,079/- instead at Rs. 11,77,971/-. The Assessee however filed an appeal against the order-in-original challenging the confirmation of duty demand amounting to Rs. 8,50,079/- and the Commissioner of Central Excise (Appeals) by his order dated 27-7-1998 remanded the matter back to the adjudicating authority to ascertain as to whether the Assessing Officer was justified in confirming the duty demand to the extent of Rs. 8,50,079/-. On remand, the adjudicating authority passed fresh order on 26-2-2010 confirming the duty liability at Rs. 11,77,971/-. On an appeal filed by the Assessee, the Commissioner of Central Excise, Pune sustained the order of the adjudicating authority. On further appeal filed by the Assessee, the CESTAT by the impugned order dated 16-9-2010 held that the remand order was restricted to imposition of duty amounting to Rs. 8,50,079/- and, therefore, the assessing officer was not justified in confirming the duty demand in excess of Rs. 8,50,079/-.