TMI Blog2011 (10) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has not granted this benefit while computing the demand of duty; therefore the Commissioner's order quantifying duty is incorrect and has to be set aside - direct the appellant to pay the correct amount of duty within four weeks from today and report compliance to the adjudicating authority. On such compliance, the adjudicating authority shall quantify the actual duty payable as per the order of this Tribunal after giving a reasonable opportunity to the appellant to make submissions, if any. The matter is, thus remanded back to the adjudicating authority - Appeal and stay disposed off. - C/350/10 - Mum - - - Dated:- 3-10-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance Shri Mayur Shroff, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Commissioner to consider the request for extending the benefit of Notification No. 65/88 and extend the benefit if found admissible. In other words the Tribunal while upholding the denial of exemption under Notification No. 64/88 dated 01.03.88, confiscation of the goods and imposition of redemption fine and penalty on the importer, remanded the case back to the original adjudicating authority for the limited purpose of determining the applicability of Notification No. 65/88. The learned Commissioner readjudicated the matter vide the impugned order and allowed benefit of Notification No. 65/88-Cus dated 01.03.88 on Ultrasound Scanner imported by the appellant. Accordingly, he ordered for recovery of duty Rs.7,21,960/- from the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority for proper quantification of duty. 5. We have carefully considered the rival submissions. 6.While remanding the matter back earlier vide order dated 11.06.2008, this Tribunal had directed as follows:- "On limited plea of the applicability of Notification No. 65/88, we remand the matter to the Commissioner to consider the request for extending the benefit of Notification No. 65/88 and extend the benefit if found admissible." The learned Commissioner in the impugned order has found that the appellant importer was eligible for benefit of Notification No. 65/88-Cus dated 01.03.88 and has extended the benefit to the said Notification. However, the learned Commissioner has not extended the benefit of Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
