2013 (2) TMI 496

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..... .JUSTICE AKIL KURESHI) 1. Department is in appeal against judgement of the Tribunal dated 12.11.2010 raising following questions for our consideration: (a) Whether in the facts and circumstances of the case, transformation of the imported round logs into sawn timber in different sizes and length by the importer before subsequent sale to domestic market would vitiate the condition of subsequent s .....

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..... 994(73) ELT 769(SC)? (d) Whether the impugned order of the Tribunal,which is passed without referring to and giving its finding on all submissions and precedents pointed out by learned Departmental Representative at the time of hearing of the appeal, can be said to be passed in accordance with law? 2. Counsel for the Department candidly pointed out that issues arising in the present Tax Appeal a .....

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..... tated by the counsel for the respondents, they were, under the law, obliged to reduce the length of the timber before its transport RTO authorities would not permit transportation of the timber which is longer than 40 Feet. 34. It is an undisputed position that the respondents imported the goods after paying SCVD. At the time of its sale in the local market, they also paid local taxes such as sal .....

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