Judgment:
1. By final order No. CI/3070 to 3074/WZB/2003 dated 24/12/2003 the Tribunal allowed the above appeals by way of remand to the adjudicating authority for fresh consideration of the appellants' claim for deduction of certain excess expenses towards freight and packing. The applicant submits that in addition to this ground they have raised other grounds, that of limitation, acceptance of factory gate price, etc., as seen from their memorandum of appeal before the Tribunal and these aspects are yet to be considered and the remand order being confined to one aspect the remaining issues will remain unresolved.
Learned counsel seeks decision of the Tribunal on the aspects raised by them in the appeal which have not been covered in the remand order as all these pleas were raised before the adjudicating authority who has find against them on these aspects.
2. Learned SDR submits that since the case has already been remanded for fresh consideration on one aspect the remaining issues which have been raised by the appellants before the Tribunal may also be directed to be considered by the adjudicating authority. In other words, he seeks that matter be one of open remand and opposes the decision of the Tribunal on the remaining aspects on the ground that the case has already been sent back for adjudication to the Commissioner.
3. On hearing both sides and noting that aspects of limitation, etc., raised by the appellants before us has also to be considered, while holding that the Commissioner has to consider the matter afresh as directed in the earlier order, all the issues raised by the appellants in the appeal before the Tribunal, including the aspect of eligibility to deduction on the basis of actual figures, will be decided by him afresh after extending a reasonable opportunity of hearing to the assesses.