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2017 (5) TMI 224 - CESTAT ALLAHABADJurisdiction of Commissioner (Appeals) - Revenue is on the ground that the Commissioner (Appeals) have erred in remanding the matter to Adjudicating Authority - appellant imported consignments declaring the contents as waste paper office waste in the impugned Bills of Entry - mutilation of rags - Rule 5 of the Central Excise (Appeals) Rules, 2001 - Held that: - Commissioner (Appeals) have rightly remanded to the adjudicating authority for a fresh decision considering the facts and additional evidence produced before him. In this view the matter, the impugned order in appeal is upheld, directing the adjudicating authority to pass a fresh order as directed - appeal dismissed with directions by way of remand to the adjudicating authority.
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