Commissioner cannot re-adjudicated dispute which is already settled in remanded matter by CESTAT 

Beekay Steel Industries Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) We find that the Ld. Commissioner in the denovo Order-in-original which is also the order impugned has recorded that the details of invoices mentioned in the documents submitted by the assessee were matched with the copies of invoices submitted and were found to match. In subsequent paragraphs though he reiterates the specific direction of the Tribunal, but goes on to examine the statutory provisions and has passed the impugned order. We find that the Ld. Commissioner has re-adjudicated the dispute which is alrea...