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2015 (3) TMI 421 - AT - CustomsDemand of differential duty - Imposition of interest and penalty - Undervaluation of goods - Commissioner remanded matter back in respect for partial appellants - Power of Commissioner to remand the matter back - Held that:- No reason to interfere with the order of the Commissioner (Appeals) against which appeals filed by the Revenue. As the Commissioner (Appeals) by the earlier Orders-in-Appeal set aside the Adjudication order and, therefore, the impugned order passed by Commissioner (Appeals) against Shri Chaman Lal Bhambri cannot be sustained. Accordingly, the impugned Order-in-Appeal against which the appeal filed by Shri Chaman Lal Bhambri is liable to be set aside and remanded to be to the Adjudicating authority. - Following decision of Commissioner of Central Excise, Meerut-II Vs Honda Seil Power Products Ltd. reported in [2013 (3) TMI 303 - CESTAT NEW DELHI] - Decided in favour of appellants.
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