TMI Blog2014 (12) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, no finding has been recorded on the same, before confirming the demand. The Commissioner has confirmed the demand only on the ground that they could not produce invoices of fuel procured in India and also the fact that they could not show that they have not claimed rebate/ draw back against the exports. The work sheets and C.A. Certificate produced by the Appellant need to be considered/examined and from the finding of the Commissioner, we do not see any such discussion. Accordingly, in our opinion, the appeal need to be remitted to the adjudicating authority for deciding the issue afresh. Also, we find that the Revenue has also filed Appeal against the same order of the Ld. Commissioner. This Tribunal has consistently, in similar sit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age 209/210 of the appeal memorandum) ; after making the foreign trip, at the time of arrival of the aircraft, at the Indian Airport viz. Kolkata, they have filed necessary declaration indicating the quantity of fuel available therein. (Copy of the declaration is enclosed at page 215 of the appeal memorandum). The Ld. Advocate submits that on the differential quantity of fuel present, in the aircraft, after the foreign trip, appropriate customs duty has been discharged by them. It is the grievance of the applicant that the demand notice has been issued and confirmed by the Department on the entire quantity of fuel available in the air craft after return from the foreign trip alleging that the applicant neither could produce/substantiate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited the judgment of this Tribunal vide order No. A-61-70/KOL/2012 dated-08/02/2012 in the case of M/s. Automatic Small Scale Industries five others Vs. Commr. of C.E., Kolkata-II Commr. of C.E., Kolkata-II Vs. M/s. Bansal Hardware Stores and three others. 4. The Ld. Advocate for the appellant submits that against the same order, the Revenue has also filed an appeal bearing No. C-70608/13. 5. After hearing both sides for some time, we find that the present appeal itself could be taken off for disposal. Consequently, with the consent of both sides, the appeal No. 70608/13 filed by the Revenue even though not listed today, is taken up for disposal alongwith the present appeal, after waiving the requirement of pre-deposit of dues a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Revenue has also filed Appeal against the same order of the Ld. Commissioner. This Tribunal has consistently, in similar situation, remanded the case, where both the Revenue and the assesse are in appeal against the same order. In the result, the impugned order is set aside and the Appeals are remitted, with the consent of both sides, to the adjudicating authority, for deciding the issue afresh, after taking into consideration all evidences that have been produced by the appellant company before us as well as placed earlier during the course of adjudication proceedings; and also the grounds raised by the Revenue in their Appeal. Appeals are allowed by way of Remand. S.P.s disposed off. (Dictated and pronounced in the open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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