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2023 (9) TMI 938 - CESTAT CHENNAIPreferential rate of duty - Eligibility of FTA duty benefit - denial of benefit on the ground that country-of-origin certificate was not produced by the respondent at the time of filing the Bill of Entry - prayer in the appeal before the Commissioner (Appeals) to remand the matter and the appeal being allowed by Commissioner (Appeals) - HELD THAT:- Though it is seen that Commissioner (Appeals) has made various observations with regard to eligibility of FTA benefit, the prayer of the respondent before the Commissioner (Appeals) was only to remand the matter for reassessment. It is an admitted fact that respondent could not produce the COO certificate at the time of filing the Bill of Entry. It is explained by the respondent that they could not obtain it from the foreign supplier due to Covid-19 pandemic - a lenient view has to be taken and the delay in producing the certificate has to be condoned. The Commissioner (Appeals) has made some extraneous discussions with regard to eligibility of notification also, which may be the reason for the Review Cell in directing to file this appeal. The matter requires to be remanded to the adjudicating authority who is directed to consider the eligibility of the notification on the basis of the COO certificate produced by the respondent. The prayer in the appeal before the Commissioner (Appeals) being to remand the matter and the appeal being allowed by Commissioner (Appeals), there are no grounds to interfere with the impugned order. The original authority shall reconsider the eligibility of notification benefit after receiving the COO certificate produced by respondent - Appeal filed by department is dismissed.
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