TMI Blog2004 (12) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : T.K. Jayaraman, Member (T)]. These three appeals, arise out of the Order-in-Appeal No. 238, 239 240/2001 dated 13-11-2001 passed by the Commissioner of Customs (Appeals), Cochin. 2. The issue involved in this matter is leviability of countervailing duty to three consignments of copper wires scrap Birch imported during the period from November 1980 to January 1981. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the following case laws - (i) Hyderabad Industries Ltd. - 1999 (108) E.L.T. 321 (S.C.) (ii) C.C., Customs, v. IM Kemex India Ltd. - 1996 (86) E.L.T. 95 (Tri.) (iii) Commissioner v. Finolex Cables Ltd. - 2002 (146) E.L.T. A100 (iv) Finolex Cables Ltd. - 1998 (100) E.L.T. 517 (Tri.) (v) Commissioner v. CMI Ltd. - 2003 (152) E.L.T. A106 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed with a direction to pay the balance amount and agitate the issue in appeal. The Commissioner (Appeals) has decided the matter even though the appellants have not paid the balance amount as per the Hon ble Supreme Court judgement. He said that the matter will have to be remanded to the Commissioner (Appeals). 5. The learned Advocate urged that for any mistake committed by the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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