JUDGMENT
G.A. Brahma Deva
1. These are 8 appeals filed by the party. It was brought to our notice that department have filed appeals before Supreme Court against some orders. Supreme Court has remanded those matters to Tribunal. Since the issue involved herein is common in all these appeals they are taken together and are being disposed off by this common order.
2. The issue relates to excisability of the product in question. Whether structurals are liable to excise duty or not is a question to be considered here. It was brought to our notice that on earlier occasion in the similar facts and circumstances the matter has been remanded to the adjudicating authority to decide the matter afresh following the ruling given by the Apex Court and in view of the observation made in the case of Man Structurals Ltd. The counsel produced the copy of the Tribunal’s order bearing no. 1012 to 1017/2001 dated 1.6.2001, wherein following the earlier order, has remanded the matter to the jurisdictional adjudicating authority for re-consideration. In line with the earlier order, all these appeals are allowed by way of remand for denovo consideration. Thus these matters are disposed off in the above terms.
(Pronounced and dictated in open court)