TMI Blog2019 (6) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter to the Jurisdictional Commissioner once again to decide the question of demand of duty on goods destroyed in fire, after disposing of the application for remission of duty filed by the appellant - appeal allowed by way of remand. - Appeal No. E/498/2010 - FO/A/75290/2019 - Dated:- 30-1-2019 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri Anjan Dasgupta, Advocate for the Appellant (s) Shri S. S. Chattopadhyay, Suptd. (AR) for the Respondent(s) ORDER Per Bench: The appeal is directed against the Order-in-Appeal No. 25/Kol- II/2010 dated 31.03.2010 passed by the Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eplied to above Show Cause Notice on 11.05.1992. (ix) Assistant Commissioner of Central Excise, Howrah (South) Division, by order dated 11.06.1993 confirmed the demand. (x) Appellant filed appeal before the Commissioner (Appeal) on 13.09.1993. (xi) Commissioner (Appeal) by order dated 11.02.1994 remanded the case to jurisdictional authority to pass an order after disposal of remission application. (xii) The case was heard by Ld. Assistant Commissioner of Central Excise, Howrah (South) Division on 12.12.2006 when the Central Excise consultant requested the Assistant Commissioner to keep the case pending till the fate of the remission application. (xiii) Ld. Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant from the Commissioner to this effect. (iv) He relied on the following case laws to submit that the issue of demand is to be considered only after the remission application is disposed of. (i) Sanket Food Products Pvt. Ltd. Vs. UOI reported in 2014 (299) ELT. 426 (Bom.) (ii) R. B. N. S. Sugar Mills Ltd. Vs. Commissioner of Central Excise, Meerut reported in 2004 (166) ELT. 327 (Tri.-Del) (iii) Triveni Engineering Industries Ltd. Vs. Commissioner of Central Excsie, Meerut-I reported in 2002 (146) ELT.580 (Tri.-Del). (v) Finally he submitted that the Commissioner may be directed to decide the remission application and thereafter decide the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
