IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.7 OF 2008 The Commissoner of Central Excise, Custome & Service Tax Mumbai-III ..Appellant. V/s. M/s.Raymond Limited ..Respondent. Mr.Y.R. Mishra for the Appellant. Mr.Prakash Shah i/by PDS Legal for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 30TH JULY, 2008 P.C. : 1. Heard learned counsel for both the sides. 2. One of the reasons why the tribunal has made the order is that the order travels beyond the scope of the remand order. Perusal of the remand order shows that the proceedings were remanded back to find out whether the goods were in fact received in the factory. Perusal of the order made after the remand shows that finding is recorded that though the goods were received in the factory, they were not used in the manufacture of goods. The tribunal, therefore, in our opinion rightly held that the order impugned in the appeal before it travelled beyond the scope of the remand order. 3. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.