9911796707
TMI Blog2005 (7) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... N.B. Nair, Member (T)]. - This appeal of M/s. M.M.T.C. is directed against duty demand of over 84 lakhs of rupees from them under the impugned Order. This demand is in regard to 23 kgs. of gold which M.M.T.C. had imported and supplied to M/s. Bhola Ram Girdhari Lal. The import was in terms of Notification No. 177/94-Cus. relating to import for export. 2. The contention of the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against two parties. 3. The learned SDR points out that similar duty demand had come up before the Tribunal earlier and the Tribunal had upheld the duty demand under Orders reported in 2001 (128) E.L.T. 412 (T) and 2003 (156) E.L.T. 287. It is also being pointed out that reference application filed before the Hon'ble High Court of Delhi against the Order reported in 2001 (128) E.L.T. 412 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icated. In these circumstances, we set aside the impugned Order and remand the matter back to the Commissioner for afresh adjudication along with show cause notice dated 24-6-96. The appeal is ordered accordingly. 5. Since the duty demand relates to a decade old import we direct the Commissioner to take up this matter on high priority for adjudication and pass an Order within 3 months from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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