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2014 (12) TMI 941 - AT - CustomsWaiver of pre-deposit - Penalty u/s 112 - Discharge of duty liability on quantity of fuel remained in the air craft as unused - Held that:- Fuel that was procured in India and present in the aircraft at the time of its departure from Kolkata Airport for foreign trip, ought to be deducted from the total quantity of fuel found at the time of its return, from the foreign trip. In principle, there is no dispute, as the Commissioner has recorded it in the impugned order. The grievance of the appellant is that even though all the records were produced before the Ld. Commissioner alongwith the C.A. certificate, no finding has been recorded on the same, before confirming the demand. The Commissioner has confirmed the demand only on the ground that they could not produce invoices of fuel procured in India and also the fact that they could not show that they have not claimed rebate/ draw back against the exports. The work sheets and C.A. Certificate produced by the Appellant need to be considered/examined and from the finding of the Commissioner, we do not see any such discussion. Accordingly, in our opinion, the appeal need to be remitted to the adjudicating authority for deciding the issue afresh. Also, we find that the Revenue has also filed Appeal against the same order of the Ld. Commissioner. This Tribunal has consistently, in similar situation, remanded the case, where both the Revenue and the assesse are in appeal against the same order. In the result, the impugned order is set aside and the Appeals are remitted, with the consent of both sides, to the adjudicating authority, for deciding the issue afresh, after taking into consideration all evidences that have been produced by the appellant company before us as well as placed earlier during the course of adjudication proceedings; and also the grounds raised by the Revenue in their Appeal. - Decided in favour of assessee.
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